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Oregon Personal and Business Tax Law Directory Index

Tips and information for using the index

Directory links: Use the letters and words at the top of the index to go to the beginning of that letter or word in the index.

  • When there is a link on a cross-reference to another part of the index, it will take you to that general area. For example clicking on the link in (see Nonresidents) will take you to letter N.

Links to statutes & rules: If you copy the index to your computer, remember that internet access is required to use the links to the statutes and rules in this index. The most current version of a law is on-line.

Finding a statute or rule:

  • ORS: When you click on a statute, it takes you to that chapter on the Oregon Legislature's website. You must scroll down or search that page to find the specific statute.
  • OAR: When you click on a rule, it takes you to that division of chapter 150 on the Secretary of State's (SOS) website. You must scroll down or search that page to locate the specific rule. Occasionally the SOS website doesn't work correctly. If so, try again later.
  • Tables & charts: Most rules will have links to tables and charts within the rule on the SOS website. Our Law Resources webpage has those that aren't reproduced by SOS.

Links to public laws: If you copy the index to your computer, remember that internet access is required to use the links to the public laws. These links take you to the thomas.gov website. Once there, go to the session of congress that corresponds to the first part of the public law number and click on the corresponding links until you get to the page for that law. Some older bills may not have the text and may instead just provide a summary. You may have to do a general web search to find the actual text of older laws.

  • Example: To find PL 108-121 (''Military Family Tax Relief Act of 2003'') on thomas.gov, click on '108' and select '108-1 – 108-150.'  Then scroll down to 121 and click on 'text' or 'pdf' to see the actual law on the GPO website. You can also click on 'H.R.3365' to see other information about the bill and all versions of the bill including the enrolled bill that became law.

The Department of Revenue generally updates the index after the Oregon Legislature updates the ORS (every 2 years). If you have questions, comments, or suggestions about this index, e-mail prac.revenue@dor.state.or.us and use "Law Index" in the subject line.