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 (Rate and computation of tax). The records and statements required by this section must be sufficient to show whether there is a tax liability under ORS 320.305 (Rate and computation of tax). [2003 c.818 §3; 2013 c.610 §5]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.