(1) The Oregon Department of Administrative Services, in connection with its direct studies of the operations, plans and needs of state agencies and of the existing and prospective sources of income, shall prepare a tentative budget plan and tentative tax expenditure report for the two fiscal years for which a budget report and tax expenditure report are required to be prepared.
(2) The Department of Revenue shall advise and assist in the preparation of the tentative tax expenditure report. [Amended by 1995 c.746 §66]
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