Oregon Statutes
§ 314.401 — De minimis tax payment not required
Oregon § 314.401
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.401 (De minimis tax payment not required) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 314.401 (2026).
Text
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.
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Related
Hallmark Marketing Corp. v. Department of Revenue
16 Or. Tax 69 (Oregon Tax Court, 2002)
Legislative History
1999 c.73 §2
Nearby Sections
15
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Bluebook (online)
Oregon § 314.401, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.401.