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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.170 - Complaints concerning tax laws; recommendations to Legislative Assembly.
Universal Citation:
OR Rev Stat § 305.170 (2025)
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The Department of Revenue:
(1) Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all proper suggestions as to amendments may be made.
(2) May investigate the tax laws of this and other states and the possible taxable resources of this state for the purpose of recommending to the legislature methods by which a more just and equitable system of taxation may be developed. [Formerly 306.170; 1975 c.605 §16; 2011 c.545 §40; 2025 c.321 §9]
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