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City of Portland

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17.105.125 Records to be Kept by Dealers, Sellers and Users.

(Amended by Ordinance No. 188086, effective December 16, 2016.)  Every Dealer, Seller and User of Motor Vehicle Fuel or Use Fuel shall keep a record in such form as may be prescribed or approved by the Tax Administrator of all purchases, receipts, sales and Distribution of Motor Vehicle Fuel or Use Fuel. The records shall include copies of all invoices or bills of all such sales and shall at all times during the business hours of the day be subject to inspection by the Tax Administrator or authorized officers or agents of the Tax Administrator.