™Your Policy Risk Impact Agent
20 chapters · 1,901 sections in this title.
ORS 308.805 Mutual and cooperative electric distribution systems subject to tax on gross earnings
2.2K chars
(1) Every association of persons, wholly mutual or cooperative in character, whether incorporated or unincorporated, the principal business of which is the construction, maintenance and operation of an electric transmission and distribution system for the benefit of the members o…
ORS 308.807 Amount of tax
1.0K chars
For payments due July 1, 1992, and each July 1 thereafter, the amount of the tax imposed by ORS 308.805 shall be the lesser of: (1) Four percent of all gross revenue derived from the use or operation of transmission and distribution lines (exclusive of revenues from the leasing o…
ORS 308.810 Association to file statement; payment of tax
1.1K chars
(1) Every association referred to in ORS 308.805 shall make and file with the Department of Revenue, on or before March 1 of each year, in such form and on such blanks as the department may prescribe and provide, the statement required under ORS 308.524 and 308.525, and shall inc…
ORS 308.815 Examination of return by department; distribution of tax
1.7K chars
(1) The Department of Revenue shall examine and determine as to the correctness of the return and taxes on the association’s gross revenue forwarded pursuant to ORS 308.810 and if found correct shall thereupon remit the tax so received to the treasurers of the counties in which t…