As used in the revenue and tax laws of this state, unless the context requires otherwise:

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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]

The definition of ‘manufactured structure’ provided in 307.021 applies to ORS Chapter 305.

[Formerly 306.010; repealed by 1969 c.520 § 49]