Duties and powers of Department of Revenue; rules; interagency cooperation. (1) The Department of Revenue shall administer and enforce ORS 475A.658 to 475A.714. The department is authorized to establish rules and procedures for the implementation and enforcement of ORS 475A.658 to 475A.714 that are consistent with ORS 475A.658 to 475A.714 and that the department considers necessary and appropriate to administer and enforce ORS 475A.658 to 475A.714

(2) The Oregon Health Authority shall enter into an agreement with the department for the purpose of:

(a) Administering and enforcing those provisions of ORS 475A.658 to 475A.714, and rules or procedures established for the purpose of implementing and enforcing ORS 475A.658 to 475A.714, that the authority and the department determine are necessary for the effective and efficient administration, implementation and enforcement of ORS 475A.658 to 475A.714; and

(b) Administering and enforcing taxes imposed under ORS 317A.100 to 317A.158 and 317A.161 and ORS chapters 316, 317 and 318. [2021 c.1 §124; 2025 c.321 §5]