Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 314.425

Examining books, records or persons

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      314.425 Examining books, records or persons. (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 court, to require the production at any time and place it may designate of any books, papers, accounts or other information necessary to the carrying out of any law imposing tax on or measured by net income.

      (2) If any person fails to comply with any subpoena or order of the department or to produce or permit the examination or inspection of any books, papers or documents pertinent to any investigation or inquiry under this section, or to testify to any matter regarding which the person may be lawfully interrogated, the department may apply to the tax court for the county in which the person resides for an order to the person to attend and testify, or otherwise comply with the demand or request 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 comply with the request on demand of the department within 10 days after service of the order (or such further time as the court may grant) or to justify the failure within that time. 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. 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. [1957 c.632 §17 (enacted in lieu of 316.625 and 317.425); 1995 c.650 §33]

Notes of Decisions
Cited in 41 cases (8 in the last 5 years), 1977–2026 · leading case: Olympia Brewing Co. v. Department of Revenue
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Olympia Brewing Co. v. Department of Revenue (1977) ortc “” ORS 314.425 gives support to the department’s auditor when he needs additional information.”
Vesta Corp. v. Dept. of Rev. (2018) ortc “ORS 314.425 authorizes the department, for the purpose of ascertaining the correctness of any return, to “examine * * * any books, 546 Vesta Corp.”
JPB Holdings Inc v. Dept. of Rev. (2016) ortc · cites it 2× “6 All required records shall be made available on request by the Department of Revenue or its authorized representatives as provided for in ORS 314.425.” When questioned about the amount of the credit entry during the hearing, Hessong testified that the entry was made by JPB’s…”
Lamka v. Dept. of Rev. (2018) ortc · cites it 2× “ORS 314.425(1). Where the taxpayer does not provide books clearly reflecting income, the department may demonstrate unreported income “by any practicable proof that is available in the circumstances of the particular situation.”
Adan v. Dept. of Rev. (2026) ortc · cites it 2× “However, ORS 314.425 does not alter the substantive eligibility standards incorporated by ORS 315.”
Weston v. Dept. of Rev. (2016) ortc “See ORS 314.425; IRC § 6001. Plaintiff’s recordkeeping in 2012 lacked some precision, resulting in a discrepancy between Plaintiff’s records and his return.”
Cruthirds v. Dept. of Rev. (2016) ortc “]” ORS 314.425(1); see also Gapikia v. Comm’r, 81 TCM (CCH) 1488, WL 332038 at *2 (2001) (“[t]axpayers are required to maintain records sufficient to substantiate their claimed deductions”).”
Miller v. Dept. of Rev. (2016) ortc “]” ORS 314.425(1); see also Gapikia v. Comm’r, 81 TCM (CCH) 1488, WL 332038 at *2 (2001) (“Taxpayers are required to maintain records sufficient to substantiate their claimed deductions”).”
Marcum v. Dept. of Rev. (2016) ortc “]” ORS 314.425(1); see also Gapikia v. Comm’r, 81 TCM (CCH) 1488, WL 332038 at *2 (2001) (“Taxpayers are required to maintain records sufficient to substantiate their claimed deductions”).”
Lawson v. Dept. of Rev. (2016) ortc “]” ORS 314.425(1); see also Gapikia v. Comm’r, 81 TCM (CCH) 1488, WL 332038 at *2 (2001) (“Taxpayers are required to maintain records sufficient to substantiate their claimed deductions”).”
Enyart v. Dept. of Rev. (2016) ortc “See ORS 314.425. The Department may exercise its authority using subpoenas and court orders.”
Waldron v. Dept. of Rev. (2017) ortc “]” ORS 314.425(1); see also Gapikia v. Comm’r, 81 TCM (CCH) 1488, WL 332038 at *2 (2001) (“[t]axpayers are required to maintain records sufficient to substantiate their claimed deductions”).”
Show all 41 citing cases →
— Or. Rev. Stat. § 314.425(1) — 32 cases
Lamka v. Dept. of Rev. (2018) ortc “ORS 314.425(1). Where the taxpayer does not provide books clearly reflecting income, the department may demonstrate unreported income “by any practicable proof that is available in the circumstances of the particular situation.”
Cruthirds v. Dept. of Rev. (2016) ortc “]” ORS 314.425(1); see also Gapikia v. Comm’r, 81 TCM (CCH) 1488, WL 332038 at *2 (2001) (“[t]axpayers are required to maintain records sufficient to substantiate their claimed deductions”).”
Miller v. Dept. of Rev. (2016) ortc “]” ORS 314.425(1); see also Gapikia v. Comm’r, 81 TCM (CCH) 1488, WL 332038 at *2 (2001) (“Taxpayers are required to maintain records sufficient to substantiate their claimed deductions”).”
Marcum v. Dept. of Rev. (2016) ortc “]” ORS 314.425(1); see also Gapikia v. Comm’r, 81 TCM (CCH) 1488, WL 332038 at *2 (2001) (“Taxpayers are required to maintain records sufficient to substantiate their claimed deductions”).”
JPB Holdings Inc v. Dept. of Rev. (2016) ortc “6 All required records shall be made available on request by the Department of Revenue or its authorized representatives as provided for in ORS 314.425.” When questioned about the amount of the credit entry during the hearing, Hessong testified that the entry was made by JPB’s…”
— Or. Rev. Stat. § 314.425(1)(2011) — 1 case
Swor v. Department of Revenue (2012) ortc
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