Oregon Tax Court November 24, 1982, TC 1835 (Multistate Tax Commission v. Dow Chemical Co.)

CARLISLE B. ROBERTS, Judge.

Petitioner, Multistate Tax Commission (MTC), is an agency created by the enactment of 19 states, including the State of Oregon. Pursuant to Article VIII of the Compact which has been adopted by legislatures in all the member states, MTC is granted the authority to make examinations of the records of certain multistate-multinational corporations for tax audit purposes.