Oregon § 403.210 Duties of providers and sellers

Oregon Statutes

§ 403.210 — Duties of providers and sellers

Oregon § 403.210

Vol.10

Title 32Military Affairs; Emergency Services

Ch. 403Emergency Communications System; 2-1-1 System; Public Safety Communications

This text of Oregon § 403.210 (Duties of providers and sellers) 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. § 403.210 (2026).

Text

Every provider or seller responsible for the collection of the tax imposed by ORS 403.200 to 403.230 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, seller, consumer 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 403.200 to 403.230.

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Every provider or seller responsible for the collection of the tax imposed by ORS 403.200 to 403.230 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, seller, consumer 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 403.200 to 403.230.