Oregon Code § 323.235·Enacted ·Last updated March 01, 2026
Statute Text
Subpoenas; enforcement.
(1) The Department of Revenue shall have authority, by order or subpoena to be
served with the same force and effect and in the same manner that a subpoena is
served in a civil action in the circuit court, or the Oregon Tax Court, to
require the production at any time and place it may designate of any books,
papers, accounts or other information necessary to the carrying out of ORS
Plain English Explanation
This Oregon statute addresses Subpoenas; enforcement. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.235
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Subpoenas; enforcement. 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 § 323.235. Use this format in legal documents and court filings.
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