2025 Oregon Revised Statutes
Volume : 10 - Highways, Military
Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems
Section 403.228 - Rules.

Universal Citation:
OR Rev Stat § 403.228 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

The Department of Revenue shall establish by rule policies and procedures for the administration of the provisions of ORS 403.200 to 403.230, including policies and procedures for the collection of the tax imposed under ORS 403.200 by providers required to collect the tax imposed on interconnected Voice over Internet Protocol service. [2014 c.59 §13]
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