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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.394 - When industrial plant owner may choose not to produce information sought by subpoena.
Universal Citation: OR Rev Stat § 305.394 (2019)
(1) If the owner of an industrial plant that is located outside this state is given notice under ORS 305.392, or is served with a subpoena for purposes of appraisal of an industrial plant located within this state, the owner may choose not to produce any documents related to the income or expenses of the industrial plant that are identified in the notice or the subpoena, if that information is described in ORS 308.411 (8) as exempt from disclosure for an owner electing under ORS 308.411 (2).
(2) As used in this section, "industrial plant" has the meaning given in ORS 308.408. [1993 c.353 §9]
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