Oregon § 319.935 Investigation of refund applications

Oregon Statutes

§ 319.935 — Investigation of refund applications

Oregon § 319.935

Vol.8

Title 29Revenue and Taxation

Ch. 319Motor Vehicle and Aircraft Fuel Taxes

This text of Oregon § 319.935 (Investigation of refund applications) 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. § 319.935 (2026).

Text

(1)The Department of Transportation may investigate a refund application submitted under ORS 319.930 and gather and compile such information related to the application as the department considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasion.

(2)The department may, in order to establish the validity of an application, examine the relevant records of the applicant for such purposes.

(3)If an applicant does not permit the department to examine the relevant records, the applicant waives all rights to the refund to which the application relates.

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(1) The Department of Transportation may investigate a refund application submitted under ORS 319.930 and gather and compile such information related to the application as the department considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasion.
(2) The department may, in order to establish the validity of an application, examine the relevant records of the applicant for such purposes.
(3) If an applicant does not permit the department to examine the relevant records, the applicant waives all rights to the refund to which the application relates.