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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Terms Used In Oregon Statutes 314.810

  • Oath: A promise to tell the truth.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Statute: A law passed by a legislature.