Oregon Statutes 305.120 – Enforcement of tax laws
Current as of: 2023 | Check for updates
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(1) The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is made against any person violating such laws and that penalties prescribed by such laws are enforced.
Terms Used In Oregon Statutes 305.120
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) The Director of the Department of Revenue may call upon the district attorney or Attorney General to institute and conduct prosecutions for violations of the laws in respect to the assessment and taxation of property and the collection of public taxes and revenues. [Formerly 306.140]