Or. Admin. Code § 150-323-0400

Current through Register Vol. 63, No. 12, December 1, 2024

Section 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. Code § 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