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Oregon Revised Statutes

https://www.oregonlegislature.gov/bills_laws/ors/ors316.html?WebID=CresPro

(1) The Department of Revenue shall administer and enforce this chapter. (2) Insofar as is practicable in the administration of this chapter, the department shall apply and follow the administrative and judicial interpretations of the federal income tax law.

SIE Study (Two Column)

https://dig.abclocal.go.com/wls/documents/2022/101922-wls-sie-study-doc.pdf

However, tax buyers have been exploiting the statute to overturn tax cases and to get their money back — with interest — for reasons that would not be allowed in other states.

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