Or. Admin. R. 471-031-0155

Current through Register Vol. 63, No. 6, June 1, 2024

Section 471-031-0155 - Investigatory Subpoenas

(1) Tax auditors or their supervisors may issue and cause to be served subpoenas which compel the attendance of witnesses and/or order the production of any books, papers, contracts, accounts, records, documents or other physical evidence in the possession of any person, company or corporation. Such subpoenas shall relate to a scheduled hearing or pertain to the discovery of information necessary to carry out the Employment Department's statutory duties, or as an adjunct to tax collection procedures.

(2) In connection with subpoenas issued pursuant to this rule, no witness fees or mileage shall be paid other than for attendance at a scheduled hearing. When witness fees and mileage are payable pursuant to this rule, payment shall be made in the same manner and subject to the same conditions as provided for in OAR 471-040-0020(6) and (7).

1DE 1-1985, f. & ef. 11-18-85

Stat. Auth.: ORS 657

Stats. Implemented: ORS 657.610 & ORS 657.660