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​Our website provides general guidance and should not be used as your sole source of information.

Tax laws are complex and subject to change. Please be aware that changes in legislation, regulations, rulings, and notices may affect the accuracy of our website content. If there is a conflict between the law and the information found on our website, decisions will be made based on the law.

Consult the Oregon Revised Statutes and Oregon Administrative Rules for all of Oregon's laws and rules.

Our website contains links to websites owned or maintained by government and private entities. We provide these links for your convenience and information only. A link does not constitute an endorsement of content, viewpoint, policies, products, or services. Once you link to a website not maintained by us, you are subject to the policies, terms, and conditions of that website.

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