ORS 319.380: Examining books and accounts of carrier of motor vehicle fuel.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
The Department of Transportation or its duly authorized agents may at any time during normal business hours examine the books and accounts of any carrier of motor vehicle fuel operating within this state for the purpose of checking shipments or use of motor vehicle fuel, detecting diversions thereof or evasion of taxes on same in enforcing the provisions of ORS 319.010 to 319.420.
Administrative rules citing this section
- OAR 735-170-0000: Definitions — implements
- OAR 735-170-0020: Required Tax Report Forms and Report Preparation — implements
- OAR 735-170-0035: Reporting Requirements for Registered Fuel Handlers — implements
- OAR 735-170-0075: Tax Exempt Sales to Indian Tribes — implements
- OAR 735-170-0085: Annual Tribal Certification — implements
This rule cites
- ORS 319.010 — resolved
- 319.420 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html