Section 324.510 – Content of statement or settlement sheet.
All statements or settlement sheets for oil or gas shall have stamped or written thereon the following words: “Gross production tax deducted and paid, and payee accepts such deduction and authorizes payment to the State of Oregon.” [1981 c.889 §17]
Section 324.520 – Duty to furnish information to department; penalty.
(1) It shall be the duty of every person engaged in the production of oil and gas in this state to furnish to the Department of Revenue, upon forms prescribed by the department, any and all information relative to the production of oil or gas subject to gross production tax that may be required to […]
Section 324.110 – Quarterly payment of tax; computation of prevailing cash price.
(1) The gross production tax on oil or gas imposed by this chapter shall be paid on a quarterly basis. The tax shall become due on the 45th day following the preceding quarterly period on all oil or gas produced in and saved during the preceding quarterly period, and, if the tax is not paid […]
Section 324.120 – Statement by taxpayer; other required information.
(1) The tax imposed by this chapter shall be paid to the Department of Revenue and the person paying the tax shall file with the department at the time the tax is required to be paid, a statement, under oath, on forms prescribed by the department, giving, with other information required, the following: (a) Full […]
Section 324.130 – Statement of producer; filing of statement.
(1) Any person engaged in the production within this state of oil or gas shall, on or before the 45th day following the preceding quarterly period, file with the Department of Revenue a statement under oath, upon forms prescribed by the department, giving, along with other information required, the following: (a) The name of the […]
Section 324.140 – Penalty for delinquent reports; report of claimed exempt royalties.
(1) Reports required under ORS 324.120 and 324.130 from either the purchaser or producer, as the case may be, shall be delinquent after the last day fixed for filing, and every person required to file a report shall be subject to penalty of $25 per day for each property upon which the person fails or […]
Section 323.816 – Required actions by manufacturer.
(1) Any tobacco product manufacturer selling smokeless tobacco products to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after September 28, 2009, shall do one of the following: (a) Comply with the requirements imposed on Participating Manufacturers that are set forth in sections III, V […]
Section 323.850 – Legislative findings.
(1) The Legislative Assembly finds that consumers and retailers purchasing cigarettes are entitled to be assured through appropriate enforcement measures that cigarettes they purchase were manufactured for consumption within the United States. (2) The Legislative Assembly declares that it is the intent of ORS 323.850 to 323.862 to align state law with the Federal Cigarette […]
Section 323.853 – Definitions for ORS 323.850 to 323.862.
As used in ORS 323.850 to 323.862: (1) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains: (a) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; (b) Tobacco, in any form, that is functional […]
Section 323.856 – Tax stamps prohibited on cigarette packages not meeting federal requirements.
(1) No tax stamp may be affixed to, or made upon, any package of cigarettes if: (a) The package differs in any respect from all the requirements of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.) on October 23, 1999, for the placement of labels, warnings or any other information upon […]