Oregon Statutes
§ 320.310 — Records and statements
Oregon § 320.310
This text of Oregon § 320.310 (Records and statements) 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. § 320.310 (2026).
Text
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.
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Related
§ 320.305
Oregon § 320.305
Legislative History
2003 c.818 §3; 2013 c.610 §5
Nearby Sections
15
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Bluebook (online)
Oregon § 320.310, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/320.310.