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.
ORS 314.810
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
1957 c.632 §29 (enacted in lieu of 316.715); 1999 c.21 §37
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.