Oregon Revised Statutes
Or. Rev. Stat. § 305.200 (2026)
Witness fees and mileage
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305.200 Witness fees and mileage. Witnesses testifying before the Department of Revenue at its request and on its behalf shall be allowed the fees and mileage provided for witnesses in ORS 44.415 (2). The fees and mileage shall be paid by warrant upon the State Treasurer upon the certificate of the Director of the Department of Revenue. However, any county or state officer shall receive the actual necessary traveling expenses of the county or state officer only. No tender of witness fees or mileage in advance shall be necessary. [Formerly 306.200; 1969 c.520 §27; 1989 c.980 §11]
305.210 [Formerly 306.210; repealed by 1981 c.705 §8]
Notes of Decisions
Cited in 1
case, 2018–2018 · leading case: Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “190(1) (subpoena and examine witnesses, administer oaths, and order production of books or papers); ORS 305.200 (cer- tify witness fees and mileage); ORS 305.”
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