Oregon Administrative Rules
Chapter 740 - DEPARTMENT OF TRANSPORTATION, MOTOR CARRIER TRANSPORTATION DIVISION
Division 55 - RECORDS, REPORTS, AND ACCOUNTING FEES AND TAXES
Section 740-055-0190 - Record of Receipts and Disbursements

Universal Citation: OR Admin Rules 740-055-0190

Current through Register Vol. 63, No. 9, September 1, 2024

(1) Household goods carriers shall maintain a record of all moneys received from any source. The record shall show the date received, amount received, from whom received, number of freight bills being paid or description of service rendered for which payment is received, and any other pertinent information necessary to explain the transaction. The record shall show whether amount collected is retained as cash on hand or deposited in the bank and the account to be credited with the amount of collection.

(2) Household goods shall keep and maintain a complete and accurate record of all moneys disbursed in conducting their operations whether such disbursements are made in cash or by check:

(a) The record must show amount disbursed, a description of what the payment covers, the proper account chargeable and all essential information to identify and explain the disbursement;

(b) All bills, invoices, receipts, memoranda and papers supporting and explaining payments must be carefully filed and retained for the prescribed time.

Stat. Auth.: ORS 184.616, 184.619, 823.011 & 825.232

Stats. Implemented: ORS 825.200, 825.202, 825.204 & 825.224

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.