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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 324 - Oil and Gas Tax
Section 324.080 - Exemptions of gross sales value.
Universal Citation:
OR Rev Stat § 324.080 (2025)
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An exemption from the tax levied on oil or gas imposed by ORS 324.070 is granted upon the first $3,000 in gross sales value of the gross production each calendar quarter from each well. [1981 c.889 §3]
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