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U.S. State Codes
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Oregon
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Volume : 08 - Revenue and T...
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Chapter 314 - Taxes Imposed...
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Section 314.401 - De minimis tax payment not re...
Section 314.401 - De minimis tax payment not required.
OR Rev Stat § 314.401 (2019) (N/A)
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Section 314.400 - Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty.
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Section 314.402 - Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty.