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
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 1 court decision — leading case Hallmark Marketing Corp. v. Department of Revenue (2002)
Most recently applied in Hallmark Marketing Corp. v. Department of Revenue (August 2002)
1999 c.73 §2
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.