ORS 320.310: Records and statements.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

Currentness notice:

ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were enacted by the Legislative Assembly during its 2025 special session and pertain to or are likely to be compiled in this ORS

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]

This rule cites

ORS 320.305 — resolved

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors320.html