Multistate Tax Commission v. Dow Chemical Co.

This matter arises from a motion for an order to show cause initiated by the Multistate Tax Commission (MTC) to compel the Dow Chemical Company (Dow) to produce corporate minutes for inspection in connection with an audit and to toll the statute of limitations for a potential tax action or to show cause why such orders should not issue. The Oregon Tax Court, on November 24, 1982, issued an opinion and order compelling Dow to allow access but not tolling the statute of limitations. MTC moved for reconsideration. On December 22,1982, the Tax Court issued an order denying the motion for…