Oregon Code § 308.524·Enacted ·Last updated March 01, 2026
Statute Text
Companies to file statements.
(1) Each company shall make and file with the Department of Revenue, on or
before February 1 of each year, in such form as the department may provide, a
statement, under oath, made by the president, secretary, treasurer,
superintendent or chief officer of the company, covering a period of at least
one year, as may be required by the department; except that Class I railroads,
Class A electric companies, communication companies, gas companies, large water
transportation companies, pipeline companies, air transportation companies and
private railcar companies shall file such statement on or before March 15 of
each year.
(2) As used in
this section, large water transportation company means a water transportation
company with annual gross revenue exceeding $2 million, of which at least 50
percent of the gross revenue is derived from the transportation of freight. [Formerly
308.520]
Plain English Explanation
This Oregon statute addresses Companies to file statements. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.524
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Companies to file statements. Read the full statute text above for details.
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The formal citation is Oregon Code § 308.524. Use this format in legal documents and court filings.
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