ORS § 305.005

Current through 2024 Regular Session legislation effective April 17, 2024

Section 305.005 - Definitions

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.

ORS 305.005

1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105

The definition of "manufactured structure" provided in 307.021 applies to ORS chapter 305.