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 324.410 – Prohibited conduct; civil penalty.
(1) No person, or officer or employee of a corporation, or a member or employee of a partnership, shall, with intent to evade any requirement of this chapter, or any lawful requirement of the Department of Revenue pursuant to this chapter: (a) Fail to pay any tax or to make, sign or verify any return […]
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 […]