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(c) Notwithstanding any other provision of law, the department shall preserve reports
and returns filed with the department for at least five years.
(2) ORS 314.425 applies to the authority of the Department of Revenue to examine, or
cause to be examined by an agent or representative designated by the department for the
purpose, any books, papers, records or memoranda bearing upon the matter required to be
included in any return required under sections 89 to 111 of this 2017 Act for the purpose of
ascertaining the correctness of the return or for the purpose of making an estimate of the
taxable sales of the taxpayer.
SECTION 102. Subpoenas; enforcement. (1) The Department of Revenue may, by order
or subpoena to be served with the same force and effect and in the same manner as a
subpoena is served in a civil action in the circuit court or the Oregon Tax Court, require the
production at any time and place the department designates of any books, papers, accounts
or other information necessary to carry out sections 89 to 111 of this 2017 Act. The depart-
ment may require the attendance of any individual having knowledge in the premises, and
may take testimony and require proof material for the information, with power to administer
oaths to the individual.
(2)(a) If an individual fails to comply with a subpoena or order of the department or to
produce or permit the examination or inspection of any books, papers, records and equip-
ment pertinent to an investigation or inquiry under sections 89 to 111 of this 2017 Act, or to
testify to any matter regarding which the individual is lawfully interrogated, the department
may apply to the Oregon Tax Court or to the circuit court of the county in which the indi-
vidual resides or where the individual is for an order to the individual to attend and testify
or otherwise comply with the demand or request of the department.
(b) The department shall apply to the court by ex parte motion, upon which the court
shall make an order requiring the individual against whom the motion is directed to comply
with the request or demand of the department within 10 days after the service of the order,
or within the additional time granted by the court, or to justify the failure within that time.
The order shall be served upon the individual to whom it is directed in the manner required
by this state for service of process, which is required to confer jurisdiction upon the court.
(3) Failure to obey any order issued by the court under this section is contempt of court.
(4) The remedy provided by this section is in addition to other remedies, civil or criminal,
existing under the tax laws or other laws of this state.
SECTION 103.
Disclosure of information; appeals. (1) Notwithstanding the confidentiality
provisions of section 104 of this 2017 Act, the Department of Revenue may disclose informa-
tion received under sections 89 to 111 of this 2017 Act to the Department of Transportation
for the purposes of carrying out the provisions of sections 91 and 109 of this 2017 Act.
(2) The Department of Transportation may disclose information obtained under sections
91 and 109 of this 2017 Act to the Department of Revenue for the purposes of carrying out
the provisions of sections 89 to 111 of this 2017 Act.
(3) Except as otherwise provided in sections 89 to 111 of this 2017 Act, a person aggrieved
by an act or determination of the Department of Revenue or its authorized agent under
sections 89 to 111 of this 2017 Act may appeal, within 90 days after the act or determination,
to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal
rights are the exclusive remedy available to determine the person’s liability for the trans-
portation project taxes.
SECTION 104.
Applicability of other provisions of tax law. Except as otherwise provided
in sections 89 to 111 of this 2017 Act or where the context requires otherwise, the provisions
of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation,
determinations of and notices of deficiencies, assessments, collections, liens, delinquencies,
claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of col-
lection pending appeal, confidentiality of returns and the related penalties, and the related
Enrolled House Bill 2017 (HB 2017-A) Page 102
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 102. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=102. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.