(1) The Department of Revenue shall enforce the provisions of ORS § 323.005 to 323.482 and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of ORS § 323.005 to 323.482.

(2) The department may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of ORS § 323.005 to 323.482, or perform any other duties imposed by ORS § 323.005 to 323.482 upon the department. [1965 c.525 87,88; 1995 c.650 § 44]

(Distribution of Certain Revenues)