Oregon Statutes
§ 314.425 — Examining books, records or persons
Oregon § 314.425
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.425 (Examining books, records or persons) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 314.425 (2026).
Text
(1)The Department of Revenue, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, may examine or cause to be examined by an agent or representative designated by it for the purpose, any books, papers, records or memoranda bearing upon the matter required to be included in the return, and may require the attendance of the taxpayer or officer or agent or any other person having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to such persons. The department 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 tax cour
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Related
Olympia Brewing Co. v. Department of Revenue
7 Or. Tax 301 (Oregon Tax Court, 1977)
Kudina v. Department of Revenue, Tc-Md 080038c (or.tax 11-17-2009)
(Oregon Tax Court, 2009)
Miller v. Dept. of Rev.
(Oregon Tax Court, 2016)
Boothroyd v. Dept. of Rev.
(Oregon Tax Court, 2018)
Martin v. Dept. of Rev.
(Oregon Tax Court, 2017)
Peterson v. Dept. of Rev.
(Oregon Tax Court, 2018)
Winn v. Dept. of Rev.
(Oregon Tax Court, 2019)
Raab v. Department of Revenue
(Oregon Tax Court, 2012)
Weston v. Dept. of Rev.
(Oregon Tax Court, 2016)
Drentlaw v. Dept. of Rev.
(Oregon Tax Court, 2019)
Murray v. Department of Revenue, Tc-Md 101018b (or.tax 8-23-2011)
(Oregon Tax Court, 2011)
Downer v. Department of Revenue, Tc-Md 050767a (or.tax 3-17-2010)
(Oregon Tax Court, 2010)
Zmation, Inc. v. Dept. of Rev.
(Oregon Tax Court, 2022)
Ivanov v. Department of Revenue
(Oregon Tax Court, 2012)
Richards v. Department of Revenue
(Oregon Tax Court, 2012)
Erbling v. Department of Revenue
(Oregon Tax Court, 2012)
JPB Holdings Inc v. Dept. of Rev.
(Oregon Tax Court, 2016)
Lawson v. Dept. of Rev.
(Oregon Tax Court, 2016)
Waldron v. Dept. of Rev.
(Oregon Tax Court, 2017)
Tone v. Dept. of Rev.
(Oregon Tax Court, 2017)
Legislative History
1957 c.632 §17 (enacted in lieu of 316.625 and 317.425); 1995 c.650 §33
Nearby Sections
15
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Bluebook (online)
Oregon § 314.425, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.425.