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Department of Revenue

A mid‑height, rectangular government office building clad in light-colored brick or stone, with horizontal rows of windows. In the foreground are landscaped lawns, mature deciduous trees, and flowering shrubs.
The Revenue Building in Salem houses the central offices of the Department of Revenue. (Oregon State Archives Scenic Images collection)

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. It 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

Mailing Address: 955 Center St. NE, Salem 97301
Telephone: 503-378-4988; Toll-free 800-356-4222; TTY: We accept all relay calls
General Email: questions.dor@dor.oregon.gov
Contact: David Gerstenfeld, 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 Schedules for public records