(2) When royalty is claimed to be exempt from taxation by law, the facts on which claims of exemption are based and other information as the Department of Revenue may require shall be furnished in the report. [1981 c.889 §8; 1983 c.740 §98]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Section 324.050 - Definitions.
Section 324.070 - Imposition of tax; rate; basis of levy.
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 324.190 - Collection of unpaid tax.
Section 324.200 - Release of lien on real estate.
Section 324.310 - Powers of department.
Section 324.320 - Rulemaking authority of department.
Section 324.340 - Net revenue payable to Common School Fund.
Section 324.410 - Prohibited conduct; civil penalty.
Section 324.520 - Duty to furnish information to department; penalty.