Every provider responsible for the collection of the tax imposed by ORS 401.792 to 401.804 shall keep records, render statements, make returns and comply with rules adopted by the Department of Revenue with respect to the tax. Whenever in the judgment of the department it is necessary, the department may require the provider or subscriber, by notice served upon that person by first-class mail, to make returns, render statements or keep records sufficient to show whether there is tax liability under ORS 401.792 to 401.804. [1981 c.533 §12; 1991 c.743 §13; 1995 c.276 §4]
Section: Previous 401.773 401.775 401.780 401.785 401.790 401.792 401.794 401.796 401.798 401.800 401.802 401.804 401.805 401.806 401.807 NextLast modified: August 7, 2008