Are you looking for an Oregon law regarding a personal or business tax issue and not sure where to look? Check out our index, it contains law references and links to those laws.

Having trouble navigating the index or the law websites? Check out our tips and information for using the index.

Oregon Revised Statutes are maintained by the Oregon Legislature. To locate or search all Oregon statutes, go to the Legislative Counsel website. See below for links to common Department of Revenue Statutes.

Oregon Administrative Rules are maintained by the Secretary of State (SOS). To locate or search all Oregon administrative rules, go to the SOS website. See below for links to common Department of Revenue rules.

Looking for proposed and temporary rule information? Visit our Administrative Rule Notices webpage.

New or recently amended rules have links to their tables and charts on the SOS website. See below for administrative rules that contain tables and charts not reproduced by SOS.

• IRS Tax Code, Regulations, and Official Guidance
• US Supreme Court cases
• Library of Congress (THOMAS)

These are the most commonly used Oregon Revised Statutes (ORS) chapters with links to their location on the Oregon Legislature website. Next to each ORS is their corresponding Oregon Administrative Rules (OAR) with links to their location on the Secretary of State (SOS) website. Click on 'OAR with tables' to see OARs that contain tables and charts not reproduced by SOS.

Personal income/business

Chapter 18—Judgments, executions, and garnishments	ORS	OAR	OAR with tables​​
Chapter 118—Estate tax	ORS	OAR​	OAR with tables
Chapter 305—General administration of Revenue laws; Appeals	ORS	​OAR	OAR with tables
Chapter 310—Tax reduction programs	ORS	​OAR	OAR with tables​​
Chapter 314—Income tax	ORS	OAR	OAR with tables​
Chapter 315—Personal and corporate tax credits	ORS	OAR	OAR with tables​
Chapter 316—Personal income tax	ORS	OAR	OAR with tables
Chapter 317—Corporation excise tax	ORS	OAR	OAR with tables
Chapter 318—Corporate income tax	ORS	OAR
Chapter 320—Miscellaneous taxes	ORS	OAR
Chapter 323—Cigarette and tobacco products	ORS	OAR

Property tax

Chapter 92—Subdivisions and partitions	ORS		​
Chapter 192—Public records	ORS	OAR
Chapter 198—Special districts	ORS	OAR	OAR with tables
Chapter 280—Local budget	ORS	OAR​	OAR with tables​​
Chapter 285B—Enterprise zones	ORS	OAR​
Chapter 285C—Enterprise zones	ORS	OAR​
Chapter 294—Local budget	ORS	OAR	​
Chapter 305—General administration of Revenue laws; Appeals	ORS	OAR	OAR with tables​
Chapter 306—Supervision of property	ORS	OAR​	​
Chapter 307—Property subject to taxation	ORS	OAR	OAR with tables​​
Chapter 308—Assessment of property for taxation	ORS	OAR​	OAR with tables​​
Chapter 308A—Land special assessments	ORS	OAR​
Chapter 309—Equalization of property taxes	ORS	OAR	​
Chapter 310—Levy of property tax	ORS	OAR	​
Chapter 311—Collection of property taxes	ORS	OAR​	OAR with tables
Chapter 312—Foreclosure of property tax liens	ORS	OAR	OAR with tables​
Chapter 321—Timber taxes	ORS	OAR​	OAR with tables​​
Chapter 457—Urban renewal	ORS	OAR	OAR with tables​​