ORS 314.401: De minimis tax payment not required.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Notwithstanding ORS 314.395 and 314.400, if the balance of tax due as shown on the report or return filed by the taxpayer for the tax year is less than $1, payment of the amount shown shall not be required. [1999 c.73 §2]
This rule cites
- ORS 314.395 — resolved
- 314.400 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html