Subpoenaing and examining witnesses, books and papers
- application to tax court for disobeyance of subpoena
Source:
Section 305.190 — Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html.
Notes of Decisions
In cases where Department of Revenue seeks to subpoena various records of a taxpayer and taxpayer refuses to comply, department may apply to the Oregon Tax Court for an order that taxpayer produce records or attend and testify or otherwise comply with the department’s demand. In re Eola Concrete Tile and Products Co., 8 OTR 128 (1979), aff’d 288 Or 241, 603 P2d 1181 (1979)
Oregon Constitution limits authority of Department of Revenue to subpoena records to extent that department seeks records relevant to lawful investigation and issues subpoena no broader than needs of particular investigation. Dept. of Rev. v. D.R. Johnson Lbr. Co., 289 Or 679, 617 P2d 603 (1980); Dept. of Rev. v. Universal Foods Corp., 12 OTR 231 (1992), aff’d 318 Or 78, 862 P2d 1288 (1993)
Department inquiries and actions taken in furtherance of inquiries are “necessary” if relevant to purposes of lawful investigation and objective of demonstrable, practical need. State ex rel Dept. of Rev. v. Capital Shelters, 295 Or 561, 668 P2d 1214 (1983)
Department of Revenue is not required to pass rules interpreting statute prior to issuing subpoena. Dept. of Rev. v. Universal Foods Corp., 318 Or 78, 862 P2d 1288 (1993)
Subpoena power is not limited to information located in Oregon nor to Oregon resident enterprises. Dept. of Rev. v. Universal Foods Corp., 318 Or 78, 862 P2d 1288 (1993)
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