Frank Lumber Co. v. State

The Department of Revenue issued to plaintiff a subpoena and order to produce certain documents regarding timber purchases which the Department required in order to administer the Western Oregon Forest Land and Severance Tax Act, ORS 321.257 to 321.372. The plaintiff refused to supply all the information requested and filed this declaratory judgment proceeding seeking a determination of whether it was obligated to comply with the order. The Tax Court entered a decree in favor of the Department of Revenue, and plaintiff appeals.

The statutes relating to the Western Oregon Forest Land and…