Oregon Revised Statutes Chapter 320 § 320.465 — Subpoena authority of Department of Revenue; enforcement; contempt of court
Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.465·Enacted ·Last updated March 01, 2026
Statute Text
Subpoena authority of Department of Revenue; enforcement; 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 to 320.490 and 803.203. 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 to
Plain English Explanation
This Oregon statute addresses Subpoena authority of Department of Revenue; enforcement; contempt of court. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.465
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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