Or. Admin. R. 150-323-0400 - Definitions

As used in ORS 323.540, "pertinent papers" includes invoices of purchase or sale, bills of lading, receipts, reports of tax exempt shipments, and Tobacco Tax returns.


Or. Admin. R. 150-323-0400
RD 6-1985, f. 12-26-85, cert. ef. 12-31-85; Renumbered from 150-323.540, REV 73-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 323.540

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