Section 324.140 - Penalty for delinquent reports; report of claimed exempt royalties.

OR Rev Stat § 324.140 (2019) (N/A)
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(2) When royalty is claimed to be exempt from taxation by law, the facts on which claims of exemption are based and other information as the Department of Revenue may require shall be furnished in the report. [1981 c.889 §8; 1983 c.740 §98]