There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.810 - Administering oaths and taking acknowledgments.
OR Rev Stat § 314.810 (2015) What's This?
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.
[1957 c.632 §29 (enacted in lieu of 316.715); 1999 c.21 §37]
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