Heavy equipment provider registration; records and statements; rules.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Property Subject to Taxation; Exemptions
  5. Heavy equipment provider registration; records and statements; rules.

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(2) Every qualified heavy equipment provider shall keep records, render statements and comply with rules adopted by the department with respect to the heavy equipment rental tax. The records and statements required by this section must be sufficient to show whether there is a tax liability under ORS 307.872. [2018 c.64 §3]

Note: See note under 307.870.


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