§ 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

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Terms Used In Oregon Statutes > Chapter 324 > Imposition of Tax

  • Gas: means natural gas and casinghead gas. See Oregon Statutes 324.050
  • Gross production: means the total volume of oil or gas extracted from a well, including oil or gas extracted but not sold. See Oregon Statutes 324.050
  • gross sales value: means the actual cash price prevailing for oil or gas of the kind, character and quality of the oil or gas subject to the tax imposed under this chapter at the time such oil or gas is produced, as determined by the department. See Oregon Statutes 324.050
  • Oil: means petroleum, crude oil, mineral oil and casinghead gas. See Oregon Statutes 324.050