Relating to a method of communication for businesses to contact the Department of Revenue regarding Oregon tax laws.

Requires Department of Revenue to establish program by means of which representatives of C corporations and S corporations may resolve issues and ask questions concerning Oregon corporate income and excise tax laws or application of Oregon corporation income and excise tax laws. Requires department to dedicate trained employees, telephone number and electronic means of communication to permit department to answer questions or resolve issues in expedited manner. Requires that telephone number and electronic means of communication be separate from other telephone numbers or means of communication department uses for general tax questions or questions from tax practitioners. Requires department to list dedicated telephone number and means of electronic communication on notice or letter that department sends to business customer.