Department of Revenue
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Present Duties
The Oregon Department of Revenue collects Oregon state taxes. The agency has about 1,100 employees. Each biennium, more than 95% of Oregon’s General Fund is attributable to the work done by the department. They administer 63 revenue streams, including Oregon’s Personal Income Tax, Corporation Excise Tax, Marijuana Retail Tax, Corporate Activity Tax, and tobacco tax programs.
The agency supervises the state’s property tax system and supports county property tax administration, appraises large 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. They serve 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: We accept all relay calls
Contact: Betsy Imholt, Director
Legal & Legislative Information
Statutory Authority: ORS
305.025
Records & Publications
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.
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