Code · Oregon · ORS Chapter 305

305.005 Definitions

58 words·~1 min read·/or/ors-chapter-305/305-005

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

305.005 Definitions. As used in the revenue and tax laws of this state, unless the context requires otherwise:

(1)“Department” means the Department of Revenue.

(2)“Director” means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]

Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 305.