(2) If an appeal is taken to the Oregon Tax Court pursuant to ORS 305.560, each person shall make available to the court information from the person’s income tax returns or reports supporting that person’s position, together with all evidence or supporting data furnished to or subpoenaed by the Department of Revenue, as well as such other information as may be presented to the court in the manner otherwise provided for in the hearing of cases in the Oregon Tax Court. If any person fails or refuses to appear or bring such information in part or in whole, the court shall make its determination on the basis of all the evidence introduced. All such evidence shall constitute a public record and shall be available to the parties and the court notwithstanding any provision of ORS 314.835, 314.840 or 314.991. [1979 c.690 §11; 1985 c.345 §4; 1987 c.293 §61; 2005 c.94 §18; 2017 c.22 §1]