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.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 323.540

History

Renumbered from 150-323.540, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16
RD 6-1985, f. 12-26-85, cert. ef. 12-31-85