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 319.430.
Section: Previous 319.320 319.330 319.340 319.350 319.360 319.370 319.375 319.380 319.382 319.390 319.400 319.410 319.415 319.417 319.420 NextLast modified: August 7, 2008