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]
Section 323.803 – Findings and purpose.
(1) Cigarette smoking presents serious public health concerns to the State of Oregon and to the people of the State of Oregon. The Surgeon General has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These […]
Section 324.090 – State and local government interests exempt; credit of taxes imposed by state and local governments.
(1) Any royalty or other interest in oil or gas owned by the state, counties, cities, towns, school districts or other municipal corporations or political subdivisions, is exempt from the gross production tax imposed by ORS 324.070. (2) There shall be allowed as a credit against taxes imposed by this chapter all ad valorem taxes […]
Section 323.806 – Required actions by manufacturers; liability of importers.
(1) Any tobacco product manufacturer selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after October 23, 1999, shall do one of the following: (a) Become a Participating Manufacturer (as that term is defined in section II(jj) of the Master Settlement Agreement) and […]
Section 323.807 – Assignment of interest in qualified escrow fund to state.
(1) Notwithstanding the provisions of ORS 323.806 (2)(b), a tobacco product manufacturer that elects to place funds into a qualified escrow fund pursuant to ORS 323.806 (1)(b) may assign to the state the tobacco product manufacturer’s interest in any funds in the qualified escrow fund. (2) An assignment executed pursuant to subsection (1) of this […]
Section 323.810 – Definitions for ORS 323.810 to 323.816.
As used in ORS 323.810 to 323.816: (1) “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit F to the Smokeless Tobacco Master Settlement Agreement. (2) “Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by or is under common ownership […]
Section 323.813 – Findings and purpose.
(1) The use of smokeless tobacco products presents serious public health concerns to the State of Oregon and to the residents of the State of Oregon. The United States Surgeon General has determined that use of smokeless tobacco causes cancer, noncancerous oral conditions and other serious diseases, and that there are hundreds of thousands of […]
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 […]