320.110 Rules
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/or/ors-chapter-320/miscellaneous-taxes/320-110·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
320.110 Rules. The Department of Revenue may adopt rules necessary for the administration and enforcement of ORS 320.005 to 320.150. [Amended by 1991 c.459 §272b; 2005 c.94 §94]