Oil and Gas Tax

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Oil and Gas Tax

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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.