OAR 150-323-0400: Definitions

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

As used in ORS 323.540, “pertinent papers” includes invoices of purchase or sale, bills of lading, receipts, reports of tax exempt shipments, and Tobacco Tax returns.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 323.540

History: Renumbered from 150-323.540, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 RD 6-1985, f. 12-26-85, cert. ef. 12-31-85

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Official source: https://secure.sos.state.or.us/oard/