Or. Rev. Stat. § 321.609
Enforcement of certain statutes by department; rules
Oregon · Oregon Revised Statutes Chapter 321 — Timber and Forestland Taxation · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 321.609, Enforcement of certain statutes by department; rules, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496653
- Permanent ID
ys:prov:2496653@1- SHA-256
4c2921957e5f8dcb9f327a5aac0f73e992c893810421a66102984b63ed051476
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 shall be enforced and the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 shall be collected by the Department of Revenue, which shall have the power to prescribe forms and to adopt rules for the ascertainment, assessment and collection of the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754.
(2) For the purpose of determining the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, the department may:
(a) Require any person to furnish any information deemed necessary.
(b) Examine the books, records and files of such person.
(c) Subpoena and examine witnesses and administer oaths.
(d) Enter upon and inspect the land of any owner of the land from which any timber has been harvested.