Definitions. As used in the revenue and tax laws of this state, unless the context requires otherwise

(1) “Department” means the Department of Revenue.

(2) “Director” means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]

Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 305.