Department of Revenue

Present Duties

Revenue Building
The Revenue Building in Salem houses the central offices of the Department of Revenue. (Oregon State Archives Scenic Image D7K_5097​)
The Oregon Department of Revenue collects the revenue that Oregon counts on. The agency has about 1,000 employees. Each biennium, more than 95% of Oregon’s General Fund is attributable to the work done by the department. The department administers 65 revenue streams, including Oregon’s Personal Income Tax, Corporation Excise Tax, Marijuana Retail Tax, Corporate Activity Tax, and cigarette and other tobacco tax programs.

The agency also supervises the state’s property tax system and supports county property tax administration, appraises larg​e industrial and centrally assessed properties, administers tax programs for other state agencies and local governments, including the State Transient Lodging Tax, vehicle privilege and use taxes, local marijuana taxes, and transit district taxes, and serves as the primary collections agency for executive branch agencies and state boards and commissions.

The department is headquartered in Salem, with regional offices throughout the state.​
Agency Website

Contact Information

Telephone: 503-378-4988; Toll-free 800-356-4222; TTY: 800-886-7204
Fax: 503-945-8738
Contact: Betsy Imholt​, Director
Administrative Rules Coordinator: See Contact List for Revenue Department​

Legal & Legislative Information

Statutory Authority: ORS 305.025

Budget Analysis - by Legislative Fiscal Office
Audit Reports - select agency from menu

Records & Publications​

Records Retention Schedule -a list of the public records kept at the agency

State Archives Holdings from This Agency

The following are selected abbreviated listings from the holdings of the Oregon State Archives. Additional records may be available. These records may be viewed free of charge at the State Archives Building in Salem. Copies are available for a fee. Take the Web tour for more information about visiting or ordering copies from the Oregon State Archives.
Title: Administrative Rule Records
Dates: 1989 - 1993
Cubic Ft.: 7
Title: Assessment Roll and Tax Levy Summaries
Dates: 1930 - 1970
Cubic Ft.: 4.5
Title: Classified Reforestation Lands Hearing Minutes
Dates: 1930 - 1973
Cubic Ft.: 2
Title: Opinions and Orders
Dates: 1929 - 1986
Cubic Ft.: 73.4
Title: Tax Commission Minutes
Dates: 1958 - 1969
Cubic Ft.: 1
Title: Timber Sales Tabulation Summaries
Dates: 1914 - 1962
Cubic Ft.: 1
Title: Utility Company Assessment Rolls
Dates: 1951 - 1955
Volumes: 5
Title: Oregon State Tax Commission Minutes
Dates: 1909 - 1957
Volumes: 6
Title: Tax Study Committee Records
Dates: 1937 - 1950
Cubic Ft.: .25