Section 324.200 – Release of lien on real estate.
(1) Any person having a lien upon or any interest in real estate against which the amount of the warrant provided for in ORS 324.190 has become a lien, notice of which has been recorded in accordance with the laws of the state prior to the filing of the warrant, may request the Department of […]
Section 324.210 – Status of taxes, interest and penalties as debt; limitation on time of collection.
All taxes, interest and penalties due and unpaid under this chapter, shall constitute a debt due the State of Oregon from the person liable for the tax and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for […]
Section 324.240 – Payment of tax when oil or gas in litigation.
When oil or gas subject to gross production tax under this chapter is in litigation or dispute involving ownership of the oil or gas, and the oil or gas is sold, the usual gross production tax, as provided by law, shall be paid from the proceeds or funds in the hands of the purchaser of […]
Section 324.310 – Powers of department.
The Department of Revenue may: (1) Require any producer of oil or gas, purchaser of oil or gas, agent or employee of any producer or purchaser or the owner of any royalty interest in oil or gas to furnish any additional information considered by the department to be necessary for the purpose of correctly computing […]
Section 324.320 – Rulemaking authority of department.
(1) The Department of Revenue is authorized to adopt all necessary rules for the purpose of making and filing all reports required under this chapter and otherwise necessary to the enforcement of this chapter. (2) The department may, at its option and discretion, require a sufficient bond from any person charged with the making and […]
Section 324.340 – Net revenue payable to Common School Fund.
(1) The revenues derived from the tax imposed by this chapter including interest and penalties, shall be deposited in a suspense account created pursuant to ORS 293.445. After payment of refunds and the expenses of the Department of Revenue incurred in the administration of this chapter, the remaining revenues shall be paid into the Common […]
Section 323.740 – Entry and examination by department.
(1) As used in this section, “premises” means a place of business: (a) That is licensed under this chapter; or (b) That the Department of Revenue has reasonable cause to believe is used for the sale or distribution of cigarettes or tobacco products. (2) The Department of Revenue may enter and examine the premises of […]
Section 324.070 – Imposition of tax; rate; basis of levy.
(1) A privilege tax of six percent of the gross value at the well is levied upon the production of oil and gas within the State of Oregon. The gross value at the well shall be reduced by the value of any part thereof, the ownership or right to which is exempt from taxation. (2) […]
Section 323.800 – Definitions for ORS 323.800 to 323.807.
As used in ORS 323.800 to 323.807: (1) “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. (2)(a) “Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control […]
Section 324.080 – Exemptions of gross sales value.
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]