ORS § 314.401

Current through 2024 Regular Session Act Chapter 22

Section 314.401 - 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.

ORS 314.401

1999 c.73 §2