Or. Rev. Stat. § 324.080 – Exemptions of gross sales value | Midpage
§ 324.080
Or. Rev. Stat. § 324.080
Exemptions of gross sales value
[1981 c.889 §3]
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.