Oregon Law
Law as of Jan 1, 2026
Chapter contents
324.050Definitions 324.070Imposition of tax; rate; basis of levy 324.080Exemptions of gross sales value 324.090State and local government interests exempt; credit of taxes imposed by state and local governments 324.110Quarterly payment of tax; computation of prevailing cash price 324.120Statement by taxpayer; other required information 324.130Statement of producer; filing of statement 324.140Penalty for delinquent reports; report of claimed exempt royalties 324.170Audit; interest on delinquent tax or deficiency 324.180Notice to person liable for unpaid tax 324.190Collection of unpaid tax 324.200Release of lien on real estate 324.210Status of taxes, interest and penalties as debt; limitation on time of collection 324.240Payment of tax when oil or gas in litigation 324.310Powers of department 324.320Rulemaking authority of department 324.340Net revenue payable to Common School Fund 324.410Prohibited conduct; civil penalty 324.510Content of statement or settlement sheet 324.520Duty to furnish information to department; penalty

Chapter 324 — Oil and Gas Tax

ORS 324.130 Statement of producer; filing of statement

(1)

Any person engaged in the production within this state of oil or gas shall, on or before the 45th day following the preceding quarterly period, file with the Department of Revenue a statement under oath, upon forms prescribed by the department, giving, along with other information required, the following:

(a)

The name of the property and the description by subdivision of quarter section, section, township and range;

(b)

The gross amount of oil or gas produced and saved;

(c)

The name of the purchaser and the price paid by the purchaser; and

(d)

The formation from which the oil or gas is produced.

(2)

Each report required by this section shall be filed on separate forms as to product and county.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Earlier statutory text is available in an ingested published ORS edition.