Oregon Statutes 403.210 – Duties of providers and sellers
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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. [Formerly 401.796; 2014 c.59 § 4]
Terms Used In Oregon Statutes 403.210
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100