Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 324: Oil and Gas Tax/§ 324.080
Oregon Statutes

§ 324.080 — Exemptions of gross sales value

Oregon § 324.080
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 324Oil and Gas Tax

This text of Oregon § 324.080 (Exemptions of gross sales value) 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. § 324.080 (2026).

Text

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.

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Related

§ 324.070
Oregon § 324.070

Legislative History

1981 c.889 §3

Nearby Sections

15
§ 324.050
Definitions
§ 324.070
Imposition of tax; rate; basis of levy
§ 324.080
Exemptions of gross sales value
§ 324.090
State and local government interests exempt; credit of taxes imposed by state and local governments
§ 324.110
Quarterly payment of tax; computation of prevailing cash price
§ 324.120
Statement by taxpayer; other required information
§ 324.130
Statement of producer; filing of statement
§ 324.140
Penalty for delinquent reports; report of claimed exempt royalties
§ 324.170
Audit; interest on delinquent tax or deficiency
§ 324.180
Notice to person liable for unpaid tax
§ 324.190
Collection of unpaid tax
§ 324.200
Release of lien on real estate
§ 324.210
Status of taxes, interest and penalties as debt; limitation on time of collection
§ 324.240
Payment of tax when oil or gas in litigation
§ 324.310
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Bluebook (online)
Oregon § 324.080, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/324.080.