Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 314 - TAXES IMPOSED UPON OR MEASURED BY NET INCOME
ADMINISTRATIVE PROVISIONS
Section 314.805 - Department to administer and enforce laws; enforcement districts; branch offices

ORS § 314.805

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Current through 2024 Regular Session legislation
Section 314.805 - Department to administer and enforce laws; enforcement districts; branch offices

The Department of Revenue shall administer and enforce the tax imposed by any law imposing tax upon or measured by net income. For this purpose the department may divide the state into districts. In each district a branch office may be established. The department may, from time to time, change the limits of such districts.

ORS 314.805

1957 c.632 §27 (enacted in lieu of 316.705 and 317.505)