GroundRules
ORS 314.401: De minimis tax payment not required.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 314 — Taxes Imposed Upon or Measured by Net Income
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON