Oregon Statutes - Chapter 305 - Administration of Revenue and Tax Laws; Appeals - Section 305.170 - Complaints concerning tax laws; reports and recommendations to Legislative Assembly.

The Department of Revenue:

(1) Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all proper suggestions as to amendments may be made.

(2) Shall report to the Legislative Assembly, at each regular session, the total amount of taxes collected in the state for state, county and municipal purposes.

(3) May investigate the tax laws of this and other states and the possible taxable resources of this state for the purpose of recommending to the legislature methods by which a more just and equitable system of taxation may be developed.

(4) Shall recommend to the Legislative Assembly at each regular session such amendments of the Constitution or laws as may seem necessary to remedy injustice or irregularity in taxation, or to facilitate the assessment and collection of public taxes and revenues. [Formerly 306.170; 1975 c.605 §16]

Section:  Previous  305.130  305.140  305.145  305.150  305.155  305.157  305.160  305.170  305.180  305.182  305.184  305.190  305.192  305.193  305.195  Next

Last modified: August 7, 2008