OAR 150-305-0100
Subpoena Issued by the Department


(1)

Definitions:

(a)

As used in this rule “books and papers” shall mean and include any kind of written, printed, typed, or recorded matter of any kind or nature, however produced or reproduced, including but not limited to: all mechanical, electronic, sound or video recordings or their transcripts; microfilm and microfiche records; papers; service orders; repair orders; agreements; contracts; notes; memoranda; correspondence; letters; telegrams; statements; books; reports; studies; minutes; records; accounting books; maps; plans; drawings; diagrams; photographs; analyses or studies; and all drafts prepared in connection with such items. “Books and papers” also include electronic files and computer stored data.

(b)

As used in this rule, “person” shall mean any individual, company, corporation, or other legal entity.

(c)

As used in this rule, “director” shall mean the Director of the Oregon Department of Revenue or a designee as provided in ORS 305.057 (Delegation of authority).

(d)

As used in this rule, “third party” shall mean a person who is a stranger to a transaction, contract, or proceeding, but is in possession of books and papers or knowledge pertinent to the particular investigation.

(2)

The director may issue subpoenas whenever necessary to fulfill the department’s statutory responsibilities. ORS 305.190 (Subpoenaing and examining witnesses, books and papers), 314.425 (Examining books, records or persons).

(a)

A subpoena may be issued to any person who: is an Oregon resident or domiciliary; earns income in this state; owns or has an interest in any real or personal property in Oregon; conducts business in Oregon; or has a registered agent in Oregon. A subpoena may also be issued to an officer, employee, or agent who has custody, possession, or control of the books and papers of such a person even if the officer, employee, or agent does not satisfy the conditions of this subsection.

(b)

A subpoena issued by the director shall be limited to the needs of the particular investigation, including but not limited to, determining the correct fee or tax liability, collecting or resolving an account, or establishing an appropriate valuation or assessment. A subpoena is also subject to limitations found in ORS 192.550 through 192.590 referring to financial institutions.

(c)

Generally, the director will issue a subpoena only after the department has made a written request, and the person has failed to comply within the time specified by the department. Exceptions to making prior written requests will be made if the director deems it necessary to protect the books and papers from destruction, or the department has an immediate need for the information being subpoenaed.

(d)

The subpoenaed books and papers shall be produced at the location, time, and date required by the director.

(e)

Within five business days from the date of service, the person subpoenaed may request from the director an extension of the time within which to comply with the subpoena.

(f)

The department may compensate third parties for the cost of reproducing the books and records subpoenaed at the same rate per page as the department charges the public for reproducing department records (see OAR 150-192-0400 (Public Records Requests)). The person may comply with the subpoena by providing the originals of the documents subpoenaed to the director. Copies will be made and the originals shall be returned to the person.

(g)

At the director’s option, electronic files and computer stored data shall be produced in printout form.

(h)

The director has designated the department’s division administrators as authorized to issue subpoenas.

Source: Rule 150-305-0100 — Subpoena Issued by the Department, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-305-0100.

150‑305‑0010
Requirement for Social Security Numbers
150‑305‑0014
Applicable Dates
150‑305‑0016
Electronic Filing
150‑305‑0018
Acceptance of Cash Payments
150‑305‑0030
Declaratory Rulings
150‑305‑0040
Public Notification of Delinquent Taxpayers
150‑305‑0050
Release of Tax Lien and Clouds on Title
150‑305‑0052
Release of Lien
150‑305‑0060
How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest
150‑305‑0062
Discretionary Penalty Waivers for Information Returns
150‑305‑0064
Accrual of Interest After Waiver
150‑305‑0066
Discretionary Waiver of Interest
150‑305‑0068
Discretionary Penalty Waivers
150‑305‑0070
Interest Waivers Due to COVID-19 Pandemic Emergency
150‑305‑0080
Closing Agreements
150‑305‑0085
Financial Institution Data Match
150‑305‑0090
Settlement Offer
150‑305‑0092
Suspended Collection Status
150‑305‑0094
Cancellation of Liabilities Discharged in Bankruptcy
150‑305‑0100
Subpoena Issued by the Department
150‑305‑0110
Disclosure of Confidential Information Provided to the Department of Revenue
150‑305‑0120
Implied Consent
150‑305‑0130
When Deduction for Amounts Paid as Wages or Remuneration Permitted
150‑305‑0140
Interest on Deficiencies and Delinquencies
150‑305‑0142
Interest on Refunds
150‑305‑0144
Interest Rate Formula Rule
150‑305‑0150
Defines Order for Purposes of Interest Rate Increase
150‑305‑0152
Interest Rate Increase — Jurisdictional Only Appeals
150‑305‑0160
Penalty for Dishonored Checks
150‑305‑0170
Representation of Taxpayers before the Department of Revenue
150‑305‑0180
Designation of Oregon Tax Matters Partner
150‑305‑0182
Binding Actions of the Tax Matters Partner
150‑305‑0190
Compromise of a Disputed Liability
150‑305‑0192
Appeals of Interest Charged on the Underpayment of Estimated Tax
150‑305‑0194
“Deficiency” Defined
150‑305‑0196
Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed
150‑305‑0198
Reopening an Audit
150‑305‑0200
Adjustments Included in Deficiency Notice When Federal Audit Report Received
150‑305‑0202
Language Used to Request a Conference or File Written Objections
150‑305‑0204
Conferences: Purpose and Procedure
150‑305‑0206
Written Objections: Procedures
150‑305‑0208
Assessing Tax on Failure to File
150‑305‑0210
Last Known Address
150‑305‑0212
Interest on Deficiency
150‑305‑0214
Penalties
150‑305‑0216
Appeal from a Notice of Deficiency: Periods of Limitation
150‑305‑0218
Waiver of a Conference or Written Objection
150‑305‑0230
Claim for Refund
150‑305‑0232
Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed
150‑305‑0234
Written Objections to a Proposed Refund Adjustment
150‑305‑0236
Date of Notice
150‑305‑0238
Audit Period for Refunds Issued without Examination
150‑305‑0240
Proposed Refund Adjustment
150‑305‑0260
Relief for Subsequent Tax Years
150‑305‑0270
Beneficial Ownership
150‑305‑0272
Cancellation of Doubtful Liabilities
150‑305‑0274
Refund of Penalty and Interest
150‑305‑0276
Appeal Time Frame
150‑305‑0290
Concurrent Appeals
150‑305‑0300
“Methods of Collection” Defined
150‑305‑0302
Contracts Requiring Certificate of Compliance with Oregon Tax Laws
150‑305‑0304
Certificate of Compliance With Oregon Tax Laws
150‑305‑0306
Circumstances Not in Violation of Oregon Tax Laws
150‑305‑0308
Annual Certification Requirement
150‑305‑0320
Mediation
150‑305‑0330
Appeal Procedures
150‑305‑0340
Stay of Collection: When Collection Action Won’t Be Stayed
150‑305‑0350
Offset of State Debt Through U.S. Treasury Offset Program
150‑305‑0360
Rules Application
150‑305‑0362
Appearance Procedure — Local Taxes Administered by the Department of Revenue
150‑305‑0370
Use of Checkoff Resources
150‑305‑0380
Application and Signature Due Dates
150‑305‑0390
Certification of Nonprofit Entities for Instruction Listing
150‑305‑0392
Definitions of the Terms “Affiliated and “Central Office”
150‑305‑0394
Signatures Must Be on Department’s Form
150‑305‑0396
Signature Gathering Period
150‑305‑0410
Charitable Checkoff Financial Reporting Requirements
150‑305‑0420
Costs of Administration
150‑305‑0430
Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses
150‑305‑0450
Depositing Refunds into College Savings Account
150‑305‑0460
Verification of Returns, Statements, or Documents Filed Under Tax Law
150‑305‑0470
Date When Writing or Remittance Deemed Received by Department of Revenue
150‑305‑0480
Returns Not Filed for Three Consecutive Years
Last Updated

Jun. 8, 2021

Rule 150-305-0100’s source at or​.us