{"data":{"id":"us-or/ors-320.310","jurisdiction":"us-or","citation":"ORS 320.310","heading":"Records and statements.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 320 — Miscellaneous Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors320.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"27cad33d67ed9bdaa78a1987057359a67b2d57dfe594337d6d3aae8aa29d7d6f","source_id":"us-or","stale":false,"prev":"us-or/ors-320.308","next":"us-or/ors-320.315"},"notice":"GroundRules: Original legal text. Not legal advice."}