Current through 2024 Regular Session legislation effective June 6, 2024
Section 576.351 - Records of person required to pay or collect assessment; inspections and audits(1) Each person required to pay or collect an assessment on a commodity under ORS 576.051 to 576.455 shall keep accurate records sufficient to enable a commodity commission to determine by inspection and audit the accuracy of assessments paid or due to the commission and of reports made or due to the commission.(2) For purposes of determining the accuracy of assessments paid or due to a commission, the commission or a person authorized by the commission may:(a) Make an inspection during normal business hours of the business premises of a person required to pay or collect an assessment; and(b) Audit the records of a person required to pay or collect an assessment.(3) For purposes of determining the accuracy of assessments paid or due to a commission, the commission may issue a subpoena for the production of any books, records or documents related to the payment or collection of an assessment to a person required to pay or collect the assessment.(4) If an audit determines that a person is delinquent in the payment or collection of an assessment, the person shall pay the cost of the audit, not to exceed an amount equal to the delinquent assessment. 1959 c.596 §76; 2003 c. 604, § 41