Oregon Code § 324.520·Enacted ·Last updated March 01, 2026
Statute Text
Duty
to furnish information to department; penalty.
(1) It shall be the duty of every
person engaged in the production of oil and gas in this state to furnish to the
Department of Revenue, upon forms prescribed by the department, any and all
information relative to the production of oil or gas subject to gross
production tax that may be required to properly enforce the provisions of this
chapter. The department may require any person to install suitable measuring
devices to enable the person to include in the reports the quantity of oil or
gas produced in the State of Oregon.
(2) It shall be
the duty of every person engaged in the operation of a refinery for the
processing of oil or gas in the State of Oregon to furnish quarterly to the
department, upon forms prescribed by the department, any and all information
relative to the amount of oil or gas subject to gross production tax that has
been processed by it during the quarterly period, and oil on hand at the close
of the period, that may be required to properly enforce the provisions of this
chapter.
(3) It shall be
the duty of every person engaged in the purchase or storing of oil subject to
gross production tax in the State of Oregon to furnish quarterly a report to
the department, upon forms prescribed by the department, showing the amount of
oil in storage, giving, along with other information required, the location,
identity, character and capacity of the storage receptacle in which the oil is
stored.
(4) All reports
required under this section, shall be filed for each quarter and shall be
delinquent if not filed on or before the 45th day following the preceding
quarterly period. The failure of any person to comply with the provisions of
this section shall make the person liable to a penalty of $25 for each day the
person fails or refuses to furnish a statement or comply with the provisions of
this chapter. The penalty may be recovered at the suit of the state, on
relation of the department. Any penalty so collected shall be deposited in the
suspense account referred to in ORS 324.340. [1981 c.889 §15]
CHAPTER
325 [Reserved for expansion]
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Plain English Explanation
This Oregon statute addresses Duty
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 324.520
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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