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2011 Oregon Revised Statutes
ORS Volume 10, Chapters 366 - 430
ORS Chapter 403
403.210 Duties of providers.


OR Rev Stat § 403.210 (through Leg Sess 2011) What's This?

Every provider responsible for the collection of the tax imposed by ORS 403.200 to 403.230 shall keep records, render statements, make returns and comply with rules adopted by the Department of Revenue with respect to the tax. Whenever in the judgment of the department it is necessary, the department may require the provider or subscriber, by notice served upon that person by first-class mail, to make returns, render statements or keep records sufficient to show whether there is tax liability under ORS 403.200 to 403.230. [Formerly 401.796]

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