Or. Admin. Code § 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).
Notes
Stat. Auth.: ORS 657
Stats. Implemented: ORS 657.610 & ORS 657.660
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