Every transient lodging provider responsible for collecting the tax imposed by ORS 320.305 shall keep records, render statements and comply with rules adopted by the Department of Revenue with respect to the tax. 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]
Note: See note under 320.300.
Section: Previous 320.183 320.186 320.189 320.300 320.302 320.305 320.308 320.310 320.315 320.320 320.325 320.330 320.335 320.340 320.345 NextLast modified: August 7, 2008