ORS § 314.810
Current through 2024 Regular Session legislation effective April 17, 2024
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.
ORS 314.810