Definitions.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Administration of Revenue and Tax Laws; Appeals
  5. Definitions.

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(1) "Department" means the Department of Revenue.

(2) "Director" means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]

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


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