§ 308.805 Mutual and cooperative electric distribution systems subject to tax on gross earnings
§ 308.807 Amount of tax
§ 308.810 Association to file statement; payment of tax
§ 308.815 Examination of return by department; distribution of tax
§ 308.820 Tax as a lien; delinquency date; action to collect

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.