The Department of Revenue is authorized to and shall adopt rules requiring uniformity in application, reporting and collection and otherwise carrying out the purposes of ORS 317A.100 to 317A.158.
ORS 317A.143
The Department of Revenue is authorized to and shall adopt rules requiring uniformity in application, reporting and collection and otherwise carrying out the purposes of ORS 317A.100 to 317A.158.
ORS 317A.143