LEGISLATIVE BRANCHLegislative Revenue Office
The 1975 Legislature established the LRO, a permanent, non-partisan legislative service agency. Its authority and functions are specified in ORS 173.800 through ORS 173.850.
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EXECUTIVE BRANCHDepartment of Revenue
Started in 1909, the DOR collects revenue that Oregon counts on. The department administers many revenue streams, including Oregon's personal income tax, corporate excise tax, marijuana retail tax, corporate activity tax, and cigarette and other tobacco tax programs, among others.
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JUDICIAL BRANCHOregon Tax Court
Founded in 1962, the OTC hears tax appeals under state laws, including personal income tax, property tax, corporation excise tax, timber tax, local budget law, and property tax limitations.
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