305.015 Policy
45 words·~1 min read·
/or/ors-chapter-305/305-015A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
305.015 Policy. It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws. [1969 c.520 §1; 1977 c.870 §1]