{"data":{"id":"us-or/ors-324.080","jurisdiction":"us-or","citation":"ORS 324.080","heading":"Exemptions of gross sales value.","body":"An exemption from the tax levied on oil or gas imposed by ORS 324.070 is granted upon the first $3,000 in gross sales value of the gross production each calendar quarter from each well.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 324 — Oil and Gas Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors324.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"6743bd6b6101ec8a07686da3489bc2b87eefd57f9df0a2004d2024d9133ae588","source_id":"us-or","stale":false,"prev":"us-or/ors-324.070","next":"us-or/ors-324.090"},"notice":"GroundRules: Original legal text. Not legal advice."}