{"data":{"id":"us-or/ors-314.401","jurisdiction":"us-or","citation":"ORS 314.401","heading":"De minimis tax payment not required.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"b2783a1f49d3bd539e84c03c2ef01ae219eab5b447908165f782e265731847a4","source_id":"us-or","stale":false,"prev":"us-or/ors-314.400","next":"us-or/ors-314.402"},"notice":"GroundRules: Original legal text. Not legal advice."}