CHESTER SWENSON, dba SWENSON LUMBER CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 21, 1975. Statutory construction — ORS 321.240 (1971 Repl. Pt.) 1. Under ORS 321.340 (1971 Replacement Part) the Department of Revenue need only adopt rules and regulations it considers “necessary” to carry out the duties it has been given. […]