ORS 324.080: Exemptions of gross sales value.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
An exemption from the tax levied on oil or gas imposed by ORS 324.070 is granted upon the first $3,000 in gross sales value of the gross production each calendar quarter from each well. [1981 c.889 §3]
This rule cites
- ORS 324.070 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors324.html