As used in the revenue and tax laws of this state, unless the context requires otherwise:\n(1) 'Department' means the Department of Revenue.\n(2) 'Director' means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]\nNote:\nThe definition of 'manufactured structure' provided in 307.021 applies to ORS chapter 305.
Oregon Legal Code