Oregon Revised Statutes Chapter 320 § 320.310 — Records and statements
Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.310·Enacted ·Last updated March 01, 2026
Statute Text
Records and statements.
Every transient lodging tax collector shall keep records, render statements and
comply with rules adopted by the Department of Revenue with respect to the tax
imposed under ORS 320.305. The records and statements required by this section
must be sufficient to show whether there is a tax liability under ORS 320.305. [2003
c.818 §3; 2013 c.610 §5]
Plain English Explanation
This Oregon statute addresses Records and statements. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.310
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Records and statements. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 320.310. Use this format in legal documents and court filings.
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