Subpoena Issued by the Department

# (1)

(1) Definitions:

(a) As used in this rule "books and papers" shall mean and include any kind of written, printed, typed, or recorded matter of any kind or nature, however produced or reproduced, including but not limited to: all mechanical, electronic, sound or video recordings or their transcripts; microfilm and microfiche records; papers; service orders; repair orders; agreements; contracts; notes; memoranda; correspondence; letters; telegrams; statements; books; reports; studies; minutes; records; accounting books; maps; plans; drawings; diagrams; photographs; analyses or studies; and all drafts prepared in connection with such items. "Books and papers" also include electronic files and computer stored data.

(b) As used in this rule, "person" shall mean any individual, company, corporation, or other legal entity.

(c) As used in this rule, "director" shall mean the Director of the Oregon Department of Revenue or a designee as provided in ORS 305.057.

(d) As used in this rule, "third party" shall mean a person who is a stranger to a transaction, contract, or proceeding, but is in possession of books and papers or knowledge pertinent to the particular investigation.

# (2)

(2) The director may issue subpoenas whenever necessary to fulfill the department's statutory responsibilities. ORS 305.190, 314.425.

(a) A subpoena may be issued to any person who: is an Oregon resident or domiciliary; earns income in this state; owns or has an interest in any real or personal property in Oregon; conducts business in Oregon; or has a registered agent in Oregon. A subpoena may also be issued to an officer, employee, or agent who has custody, possession, or control of the books and papers of such a person even if the officer, employee, or agent does not satisfy the conditions of this subsection.

(b) A subpoena issued by the director shall be limited to the needs of the particular investigation, including but not limited to, determining the correct fee or tax liability, collecting or resolving an account, or establishing an appropriate valuation or assessment. A subpoena is also subject to limitations found in ORS 192.583 through 192.606 referring to financial institutions.

(c) Generally, the director will issue a subpoena only after the department has made a written request, and the person has failed to comply within the time specified by the department. Exceptions to making prior written requests will be made if the director deems it necessary to protect the books and papers from destruction, or the department has an immediate need for the information being subpoenaed.

(d) The subpoenaed books and papers shall be produced at the location, time, and date required by the director.

(e) Within five business days from the date of service, the person subpoenaed may request from the director an extension of the time within which to comply with the subpoena.

(f) The department may compensate third parties for the cost of reproducing the books and records subpoenaed at the same rate per page as the department charges the public for reproducing department records (see OAR 150-192-0400). The person may comply with the subpoena by providing the originals of the documents subpoenaed to the director. Copies will be made and the originals shall be returned to the person.

(g) At the director's option, electronic files and computer stored data shall be produced in printout form.

(h) The director has designated the department's division administrators as authorized to issue subpoenas.