State ex rel. Department of Revenue v. Capital Shelters, Inc.

This case presents an issue which has arisen frequently in recent years.1 The question is the scope of the Department of Revenue’s subpoena power under ORS 305.190(1). Appellant, Capital Shelters, Inc., contends that the Department’s subpoena power is limited by the term “necessary,” which appears in the statute twice, to instances of what amount to compelling need for information.

We hold that there is no such limitation on the scope of the Department’s subpoena power. The term “necessary,” as contained by the statute, means relevant to the purposes of a lawful investigation and the object of…