Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 305.190

Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena

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      305.190 Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena. (1) Subject to ORS 305.390 and 305.392, the Director of the Department of Revenue, in conformity to the resolutions or rules of the Department of Revenue, may subpoena and examine witnesses, administer oaths and order the production of any books or papers in the hands of any person, company or corporation, whenever necessary in the prosecution of any inquiries deemed necessary or proper.

      (2) If any person disobeys any subpoena of the director, or refuses to testify when required by the director, the department may apply to the Oregon Tax Court for an order to the person to produce the books and papers or attend and testify, or otherwise comply with the demand of the department. The application to the court shall be by ex parte motion upon which the court shall make an order requiring the person against whom it is directed to appear before the court in the county in which the person resides or has a place of business on such date as the court shall designate in its order and show cause why the person should not comply with the demand of the department. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service shall be required to confer jurisdiction upon the court. Upon failure of such person to show cause for noncompliance, the court shall make an order requiring the person to comply with the demand of the department within such time as the court shall direct. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section shall be in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state.

      (3) ORS 305.420 (4) applies to the issuance of a subpoena under this section. [Formerly 306.190; 1977 c.884 §4; 1981 c.139 §7; 1993 c.353 §5; 2003 c.46 §3; 2005 c.345 §3]

Notes of Decisions
Cited in 23 cases (1 in the last 5 years), 1978–2026 · leading case: Reed v. Department of Revenue
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Reed v. Department of Revenue (1990) or · cites it 5× “ORS 305.190(1). [7] If a taxpayer fails to comply, the Department may apply to the Tax Court for an order to produce.”
Department of Revenue v. Universal Foods Corp. (1993) or · cites it 16× “The Department’s brief states: “[N]ever in alb its years of issuing subpoenas under ORS 305.190, has the department believed it necessary to repeat or embellish the guidance found in ORS 305.”
Southern Oregon Broadcasting Co. v. Department of Revenue (1979) or · cites it 6× “ORS 305.190(1) empowers the Director of the Department of Revenue to "order the production of any books or papers in the hands of any person, company or corporation, whenever necessary in the prosecution of any inquiries deemed necessary or proper in their [ sic ] official…”
Christensen II v. Dept. of Rev. (2018) ortc · cites it 2× ““(6) The right not to be present, if represented, at the meeting unless subpoenaed by the department pursuant to ORS 305.190, or other laws of this state.”
Department of Revenue v. Universal Foods Corp. (1991) or · cites it 4× “The department then issued its subpoena under ORS 305.190(1). 1 Deféndants continued to refuse to provide the information.”
State v. Threet (1982) or “The proceeding in Southern Oregon Broadcasting was not dependent upon another judicial proceeding for its existence; allowing the appeal there did not affect any other ongoing judicial proceeding.”
State ex rel. Department of Revenue v. Capital Shelters, Inc. (1983) or · cites it 4× “1 The question is the scope of the Department of Revenue’s subpoena power under ORS 305.190(1). Appellant, Capital Shelters, Inc.”
Department of Revenue v. D. R. Johnson Lumber Co. (1980) or · cites it 4× “Pursuant to the authority granted it by ORS 305.190(1), 1 the Department of Revenue served a subpoena on defendant which directed the lumber company to make available for inspection the following documents: "(1) Income and expense records, consisting of: "(a) Profit and loss…”
Okorn v. Department of Revenue (1991) or “Additionally, the director has been granted the power to “subpoena and examine witnesses, administer oaths and order the production of any books or papers in the hands of any person, company or corporation,” ORS 305.190, and to adjust interest rates for deficiencies,…”
Department of Revenue v. McCann (1982) or “” Defendant does not explain how the department is to make an assessment under this statute when he has failed to file returns for several years and has ignored repeated requests from the department for information.”
Multistate Tax Commission v. Merck & Co. (1980) or “, 289 Or 679, 683 , 617 P2d 603 (1980): "The scope of the Department’s discovery power under ORS 305.190(1) is extensive. The rule is firmly established that an agency’s subpoena power is limited only to the extent that 'the inquiry must be relevant to a lawful investigatory…”
Smurfit Newsprint Corp. v. Department of Revenue (1998) ortc “ORS 305.190 authorizes the department to examine books and records in carrying out its duties.”
Show all 23 citing cases →
— Or. Rev. Stat. § 305.190(1) — 11 cases
Reed v. Department of Revenue (1990) or “ORS 305.190(1). [7] If a taxpayer fails to comply, the Department may apply to the Tax Court for an order to produce.”
Department of Revenue v. Universal Foods Corp. (1993) or “The Department’s brief states: “[N]ever in alb its years of issuing subpoenas under ORS 305.190, has the department believed it necessary to repeat or embellish the guidance found in ORS 305.”
Southern Oregon Broadcasting Co. v. Department of Revenue (1979) or “ORS 305.190(1) empowers the Director of the Department of Revenue to "order the production of any books or papers in the hands of any person, company or corporation, whenever necessary in the prosecution of any inquiries deemed necessary or proper in their [ sic ] official…”
Christensen II v. Dept. of Rev. (2018) ortc ““(6) The right not to be present, if represented, at the meeting unless subpoenaed by the department pursuant to ORS 305.190, or other laws of this state.”
Department of Revenue v. Universal Foods Corp. (1991) or “The department then issued its subpoena under ORS 305.190(1). 1 Deféndants continued to refuse to provide the information.”
— Or. Rev. Stat. § 305.190(2) — 6 cases
Reed v. Department of Revenue (1990) or “ORS 305.190(1). [7] If a taxpayer fails to comply, the Department may apply to the Tax Court for an order to produce.”
Southern Oregon Broadcasting Co. v. Department of Revenue (1979) or “ORS 305.190(1) empowers the Director of the Department of Revenue to "order the production of any books or papers in the hands of any person, company or corporation, whenever necessary in the prosecution of any inquiries deemed necessary or proper in their [ sic ] official…”
Department of Revenue v. Universal Foods Corp. (1991) or “The department then issued its subpoena under ORS 305.190(1). 1 Deféndants continued to refuse to provide the information.”
State v. Threet (1982) or “The proceeding in Southern Oregon Broadcasting was not dependent upon another judicial proceeding for its existence; allowing the appeal there did not affect any other ongoing judicial proceeding.”
Department of Revenue v. Universal Foods Corp. (1993) or “The Department’s brief states: “[N]ever in alb its years of issuing subpoenas under ORS 305.190, has the department believed it necessary to repeat or embellish the guidance found in ORS 305.”
— Or. Rev. Stat. § 305.190(3) — 1 case
Lamb-Weston, Inc. v. Department of Revenue (1990) ortc
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