Or. Admin. R. 150-323-0400 - Definitions
Current through Register Vol. 61, No. 4, April 1, 2022
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.540
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