Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.401 - De minimis tax payment not required.

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]

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Last modified: August 7, 2008