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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 324 - Oil and Gas Tax
Chapter 324 - Oil and Gas Tax
Section 324.050 - Definitions.
Section 324.070 - Imposition of tax; rate; basis of levy.
Section 324.080 - Exemptions of gross sales value.
Section 324.090 - State and local government interests exempt; credit of taxes imposed by state and local governments.
Section 324.110 - Quarterly payment of tax; computation of prevailing cash price.
Section 324.120 - Statement by taxpayer; other required information.
Section 324.130 - Statement of producer; filing of statement.
Section 324.140 - Penalty for delinquent reports; report of claimed exempt royalties.
Section 324.170 - Audit; interest on delinquent tax or deficiency.
Section 324.180 - Notice to person liable for unpaid tax.
Section 324.190 - Collection of unpaid tax.
Section 324.200 - Release of lien on real estate.
Section 324.210 - Status of taxes, interest and penalties as debt; limitation on time of collection.
Section 324.240 - Payment of tax when oil or gas in litigation.
Section 324.310 - Powers of department.
Section 324.320 - Rulemaking authority of department.
Section 324.340 - Net revenue payable to Common School Fund.
Section 324.410 - Prohibited conduct; civil penalty.
Section 324.510 - Content of statement or settlement sheet.
Section 324.520 - Duty to furnish information to department; penalty.