Oregon § 319.380 Examining books and accounts of carrier of motor vehicle fuel

Oregon Statutes

§ 319.380 — Examining books and accounts of carrier of motor vehicle fuel

Oregon § 319.380

Vol.8

Title 29Revenue and Taxation

Ch. 319Motor Vehicle and Aircraft Fuel Taxes

This text of Oregon § 319.380 (Examining books and accounts of carrier of motor vehicle fuel) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 319.380 (2026).

Text

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.

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