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. Note: The definition of manufactured structure provided in 307.021 applies to ORS chapter 305.
‹ Prev All Oregon sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.