Oregon Statutes - Chapter 324 - Oil and Gas Tax - Section 324.080 - Exemptions of gross sales value.

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]

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Last modified: August 7, 2008