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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
Section 320.310 - Records and statements.
Universal Citation: OR Rev Stat § 320.310 (2019)
Every transient lodging tax collector shall keep records, render statements and comply with rules adopted by the Department of Revenue with respect to the tax imposed under ORS 320.305. The records and statements required by this section must be sufficient to show whether there is a tax liability under ORS 320.305. [2003 c.818 §3; 2013 c.610 §5]
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