Oregon Statutes
§ 314.815 — Rules and regulations
Oregon § 314.815
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.815 (Rules and regulations) 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. § 314.815 (2026).
Text
The Department of Revenue may, from time to time, make such rules and regulations, not inconsistent with legislative enactments, that it considers necessary to enforce income tax laws.
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Related
University of Oregon Co-Operative Store v. Department of Revenue
542 P.2d 900 (Oregon Supreme Court, 1975)
Atlantic Richfield Co. v. Department of Revenue
717 P.2d 613 (Oregon Supreme Court, 1986)
United States National Bank v. State Tax Commission
378 P.2d 989 (Oregon Supreme Court, 1963)
Atlantic Richfield Co. v. Department of Revenue
9 Or. Tax 451 (Oregon Tax Court, 1984)
Perlman v. Department of Revenue
17 Or. Tax 60 (Oregon Tax Court, 2002)
Rieke v. State Tax Commission
2 Or. Tax 452 (Oregon Tax Court, 1966)
Legislative History
1957 c.632 §30 (enacted in lieu of 316.720 and 317.505)
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.815, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.815.