2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 324 - Oil and Gas Tax

Section 324.050 - Definitions. - (1) "Department" means the Department of Revenue. (2) "Gas" means...

Section 324.070 - Imposition of tax; rate; basis of levy. - (2) The tax levied shall be measured by the value...

Section 324.090 - State and local government interests exempt; credit of taxes imposed by state and local governments. - (2) There shall be allowed as a credit against taxes...

Section 324.110 - Quarterly payment of tax; computation of prevailing cash price. - (2) On oil or gas sold at the time of...

Section 324.120 - Statement by taxpayer; other required information. - (a) Full description of the property by lease name, subdivision...

Section 324.130 - Statement of producer; filing of statement. - (a) The name of the property and the description by...

Section 324.140 - Penalty for delinquent reports; report of claimed exempt royalties. - (2) When royalty is claimed to be exempt from taxation...

Section 324.170 - Audit; interest on delinquent tax or deficiency. - (2) A delinquent tax or deficiency shall bear interest at...

Section 324.190 - Collection of unpaid tax. - (2) At any time after issuing a warrant under this...

Section 324.200 - Release of lien on real estate. - (2) In addition to the release of the lien provided...

Section 324.310 - Powers of department. - (1) Require any producer of oil or gas, purchaser of...

Section 324.320 - Rulemaking authority of department. - (2) The department may, at its option and discretion, require...

Section 324.340 - Net revenue payable to Common School Fund. - (2) The amount of moneys necessary to pay refunds and...

Section 324.410 - Prohibited conduct; civil penalty. - (a) Fail to pay any tax or to make, sign...

Section 324.520 - Duty to furnish information to department; penalty. - (2) It shall be the duty of every person engaged...