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Charter, Code and Policies

City of Portland



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17.105.120 Examining Books and Accounts of Carriers of Motor Vehicle Fuel or Use Fuel.

(Amended by Ordinance No. 188086, effective December 16, 2016.)  The Tax Administrator or duly authorized agents of the Tax Administrator may at any time during normal business hours examine the books and accounts of any carrier of Motor Vehicle Fuel or Use Fuel operating within the city for the purpose of enforcing the provisions of this Code.