{"data":{"id":"us-or/ors-319.380","jurisdiction":"us-or","citation":"ORS 319.380","heading":"Examining books and accounts of carrier of motor vehicle fuel.","body":"The Department of Transportation or its duly authorized agents may at any time during normal business hours examine the books and accounts of any carrier of motor vehicle fuel operating within this state for the purpose of checking shipments or use of motor vehicle fuel, detecting diversions thereof or evasion of taxes on same in enforcing the provisions of ORS 319.010 to 319.420.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors319.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"164a9ab345d7b55da0b7b67e3e334f9a20e8976282c79ee951b95fdb04cb70b1","source_id":"us-or","stale":false,"prev":"us-or/ors-319.375","next":"us-or/ors-319.382"},"notice":"GroundRules: Original legal text. Not legal advice."}