Oregon — State Statute

Oregon Revised Statutes Chapter 319 § 319.835 — Investigation of refund applications

Oregon Revised Statutes Chapter 319 ·
Oregon Code § 319.835 · Enacted · Last updated March 01, 2026
Statute Text
Investigation of refund applications. The Department of Transportation may investigate refund applications and gather and compile such information in regard to the applications as it considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasions. The department may, in order to establish the validity of any application, examine the books and records of the applicant for such purposes. Failure of the applicant to accede to the demand for such examination constitutes a waiver of all rights to a refund on account of the transaction questioned. [1959 c.188 §36(2)]
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This section of Oregon law addresses Investigation of refund applications. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 319.835. Use this format in legal documents and court filings.
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