Oregon Statutes > Chapter 308 > Gross Earnings Tax On Mutual or Cooperative Distribution Systems
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Terms Used In Oregon Statutes > Chapter 308 > Gross Earnings Tax On Mutual or Cooperative Distribution Systems
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.