Oregon Revised Statutes Chapter 314 § 314.401 — De minimis
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.401·Enacted ·Last updated March 01, 2026
Statute Text
De minimis
tax payment not required.
Notwithstanding ORS 314.395 and 314.400, if the balance of tax due as shown on
the report or return filed by the taxpayer for the tax year is less than $1,
payment of the amount shown shall not be required. [1999 c.73 §2]
Plain English Explanation
This Oregon statute addresses De minimis
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.401
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses De minimis
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