There is a newer version
of
this Chapter
2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 324 - Oil and Gas Tax
GENERAL PROVISIONS
IMPOSITION OF TAX
- Section 324.070 - Imposition of tax; rate; basis of levy.
- Section 324.080 - Exemptions of gross sales value.
- Section 324.090 - State and local government interests exempt; credit of taxes imposed by state and local governments.
- Section 324.110 - Quarterly payment of tax; computation of prevailing cash price.
- Section 324.120 - Statement by taxpayer; other required information.
- Section 324.130 - Statement of producer; filing of statement.
- Section 324.140 - Penalty for delinquent reports; report of claimed exempt royalties.
- Section 324.170 - Audit; interest on delinquent tax or deficiency.
- Section 324.180 - Notice to person liable for unpaid tax.
- Section 324.190 - Collection of unpaid tax.
- Section 324.200 - Release of lien on real estate.
- Section 324.210 - Status of taxes, interest and penalties as debt; limitation on time of collection.
- Section 324.240 - Payment of tax when oil or gas in litigation.
Disclaimer: These codes 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.