Multistate Tax Commission v. Merck & Co.

Appellant, a multistate corporation, appeals from a judgment and order of the Oregon Tax Court issued upon application of the Oregon Department of Revenue and the Multistate Tax Commission. The order requires appellant to make available to auditors of the Commission designated documents and key personnel for the purpose of its conduct of a joint income tax audit on behalf of several states, including Oregon, participating in the Multistate Tax Compact.

Oregon’s adoption of the compact is embodied in ORS 305.655. Article VIII of the compact empowers the Commission to conduct tax audits at the…