Section 321.609 - Enforcement of certain statutes by department; rules(1) ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 shall be enforced and the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 shall be collected by the Department of Revenue, which shall have the power to prescribe forms and to adopt rules for the ascertainment, assessment and collection of the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754.(2) For the purpose of determining the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, the department may: (a) Require any person to furnish any information deemed necessary.(b) Examine the books, records and files of such person.(c) Subpoena and examine witnesses and administer oaths.(d) Enter upon and inspect the land of any owner of the land from which any timber has been harvested. Formerly 321.135; 1999 c.21 §55; 2003 c. 454, § 59; 2003 c. 621, § 44a