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Or. Rev. Stat. § 314.810

Administering oaths and taking acknowledgments

Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective

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Or. Rev. Stat. § 314.810, Administering oaths and taking acknowledgments, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494989
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All officers empowered by law to administer oaths, the Director of the Department of Revenue and any agents, auditors and other employees as the director may designate, shall have the power to administer an oath to or take the acknowledgment of any person in respect of any return or report required by statute or the rules and regulations of the department.