1120 SW 5th Ave, Room 901, Portland, OR 97204
A policy is a written guideline provided to taxpayers to explain procedures or provide guidance in particular fact situations.
Policies are not law nor are they subject to public hearing as are the administrative rules. However, in some cases, the policy is referred to and supported by the Business License Law and the Business Tax Law (e.g., 7.02.600 C. 2. regarding LLC members).
All official policies adopted by the Revenue Division are reviewed internally before formal adoption by signature of the Director of the Revenue Division.