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Or. Rev. Stat. § 324.080

Exemptions of gross sales value

Oregon · Oregon Revised Statutes Chapter 324 — Oil and Gas Tax · Status: effective

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Or. Rev. Stat. § 324.080, Exemptions of gross sales value, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496929
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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.