Oregon § 305.803 Rulemaking by department

Oregon Statutes

§ 305.803 — Rulemaking by department

Oregon § 305.803

Vol.8

Title 29Revenue and Taxation

Ch.305

This text of Oregon § 305.803 (Rulemaking by department) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 305.803 (2026).

Text

The Department of Revenue may adopt rules as it deems necessary to carry out the purposes of ORS 305.800 to 305.803, including rules to further define what constitutes relief related to department policies or procedures and the scope of orders issued under ORS 305.801 by the Taxpayer Advocate.

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