Subpoena authority of Department of Revenue
- contempt of court
(1)The Department of Revenue may, by order or subpoena to be served with the same force and effect and in the same manner as a subpoena is served in a civil action in the circuit court or the Oregon Tax Court, require the production at any time and place the department designates of any books, papers, accounts or other information necessary to carry out ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes). The department may require the attendance of any individual having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to the individual.
(2)(a) If an individual fails to comply with a subpoena or order of the department or to produce or permit the examination or inspection of any books, papers, records and equipment pertinent to an investigation or inquiry under ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes), or to testify to any matter regarding which the individual is lawfully interrogated, the department may apply to the Oregon Tax Court or to the circuit court of the county in which the individual resides or where the individual is for an order to the individual to attend and testify or otherwise comply with the demand or request of the department.
(b)The department shall apply to the court by ex parte motion, upon which the court shall make an order requiring the individual against whom the motion is directed to comply with the request or demand of the department within 10 days after the service of the order, or within the additional time granted by the court, or to justify the failure within that time. The order shall be served upon the individual to whom it is directed in the manner required by this state for service of process, which is required to confer jurisdiction upon the court.
(3)Failure to obey any order issued by the court under this section is contempt of court.
(4)The remedy provided by this section is in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state. [2017 c.750 §102]
Notes of Decisions
Amusement device tax is privilege tax, and not property tax subject to limitations of section 11b, Article XI of Oregon Constitution. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)