Imposition of tax; rate; basis of levy.

1. Law
2. Oregon Revised Statutes
3. Revenue and Taxation
4. Oil and Gas Tax
5. Imposition of tax; rate; basis of levy.

(2) The tax levied shall be measured by the value of the whole production, including what is commonly known as the royalty interest. [1981 c.889 §2; 1991 c.459 §322]

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