Or. Rev. Stat. § 314.401 – De minimis tax payment not required | Midpage
§ 314.401
Or. Rev. Stat. § 314.401
De minimis tax payment not required
[1999 c.73 §2]
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.