Oregon Code § 324.310·Enacted ·Last updated March 01, 2026
Statute Text
Powers
of department.
The
Department of Revenue may:
(1) Require any
producer of oil or gas, purchaser of oil or gas, agent or employee of any
producer or purchaser or the owner of any royalty interest in oil or gas to
furnish any additional information considered by the department to be necessary
for the purpose of correctly computing the amount of tax imposed by this
chapter;
(2) Examine the
books, records and files of any producer, purchaser or royalty owner;
(3) Administer
oaths and compel the attendance of witnesses and the production of books,
records and papers of any person by subpoena; and
(4) Make any
investigation considered necessary to a full and complete determination as to
the amount of production from any oil or gas location, or of any producer of
oil or gas, and as to the correct determination of taxes due under this
chapter. [1981 c.889 §9; 1995 c.650 §49]
Plain English Explanation
This Oregon statute addresses Powers
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 324.310
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Powers
. Read the full statute text above for details.
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