Terms Used In Oregon Statutes > Chapter 324 - Oil and Gas Tax

• Acquittal:
  1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
  2. A verdict of "not guilty."
   
• Any other state: includes any state and the District of Columbia. See Oregon Statutes 174.100
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Bureau: means the Bureau of Labor and Industries. See Oregon Statutes 659A.001
• City: includes any incorporated village or town. See Oregon Statutes 174.100
• Commissioner: means the Commissioner of the Bureau of Labor and Industries. See Oregon Statutes 659A.001
• Department: means the Department of Revenue. See Oregon Statutes 324.050
• Dependent: A person dependent for support upon another.
• Docket: A log containing brief entries of court proceedings.
• Employer: means any person who in this state, directly or through an agent, engages or uses the personal service of one or more employees, reserving the right to control the means by which such service is or will be performed. See Oregon Statutes 659A.001
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Farm use: has the meaning given that term in ORS § 215. See Oregon Statutes 215.010
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• 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
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• legislative department: means the Legislative Assembly, the committees of the Legislative Assembly and all administrative divisions of the Legislative Assembly and its committees, whether denominated as boards, commissions or departments or by any other designation. See Oregon Statutes 174.114
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
• Oath: A promise to tell the truth.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Oil: means petroleum, crude oil, mineral oil and casinghead gas. See Oregon Statutes 324.050
• Person: includes partnership, corporation, association, fiduciary, trustee and any combination of individuals. See Oregon Statutes 324.050
• Personal property: All property that is not real property.
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Produced and saved: means extracted and sold, extracted and used or extracted and retained for later sale or use. See Oregon Statutes 324.050
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• Tract: means one or more contiguous lots or parcels under the same ownership. See Oregon Statutes 215.010
• Unlawful employment practice: includes a practice that is specifically denominated in another statute of this state as an unlawful employment practice and that is specifically made subject to enforcement under this chapter. See Oregon Statutes 659A.001
• Unlawful practice: includes a practice that is specifically denominated in another statute of this state as an unlawful practice and that is specifically made subject to enforcement under this chapter, or a practice that violates a rule adopted by the commissioner for the enforcement of the provisions of this chapter. See Oregon Statutes 659A.001