There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.815 - Rules and regulations.
OR Rev Stat § 314.815 (2015) What's This?
The Department of Revenue may, from time to time, make such rules and regulations, not inconsistent with legislative enactments, that it considers necessary to enforce income tax laws.
[1957 c.632 §30 (enacted in lieu of 316.720 and 317.505)]
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