(1) Require any producer of oil or gas, purchaser of oil or gas, agent or employee of any producer or purchaser or the owner of any royalty interest in oil or gas to furnish any additional information considered by the department to be necessary for the purpose of correctly computing the amount of tax imposed by this chapter;
(2) Examine the books, records and files of any producer, purchaser or royalty owner;
(3) Administer oaths and compel the attendance of witnesses and the production of books, records and papers of any person by subpoena; and
(4) Make any investigation considered necessary to a full and complete determination as to the amount of production from any oil or gas location, or of any producer of oil or gas, and as to the correct determination of taxes due under this chapter. [1981 c.889 §9; 1995 c.650 §49]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Section 324.050 - Definitions.
Section 324.070 - Imposition of tax; rate; basis of levy.
Section 324.110 - Quarterly payment of tax; computation of prevailing cash price.
Section 324.120 - Statement by taxpayer; other required information.
Section 324.130 - Statement of producer; filing of statement.
Section 324.140 - Penalty for delinquent reports; report of claimed exempt royalties.
Section 324.170 - Audit; interest on delinquent tax or deficiency.
Section 324.190 - Collection of unpaid tax.
Section 324.200 - Release of lien on real estate.
Section 324.310 - Powers of department.
Section 324.320 - Rulemaking authority of department.
Section 324.340 - Net revenue payable to Common School Fund.
Section 324.410 - Prohibited conduct; civil penalty.
Section 324.520 - Duty to furnish information to department; penalty.