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

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

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

[1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]