Every person doing business in this state shall keep records, receipts, invoices and other pertinent papers related to the corporate activity tax imposed under ORS § 317A.116 in a form required by the Department of Revenue. [2019 c.122 § 69]

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Terms Used In Oregon Statutes 317A.134

  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100

 

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