Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 305 - ADMINISTRATION OF REVENUE AND TAX LAWS; APPEALSINTERGOVERNMENTAL TAX RELATIONS
LOCAL
Section 305.645 - Department of Revenue to provide services to political subdivisions

ORS § 305.645

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 305.645 - Department of Revenue to provide services to political subdivisions

If a political subdivision of this state imposes a tax on or measured by income as determined under ORS chapter 316, 317 or 318, the Department of Revenue shall provide to the political subdivision, at the request of the political subdivision, collection, enforcement, administration and distribution services for the tax in the manner provided in ORS 305.620.

ORS 305.645

2007 c. 864, § 6

305.645 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.