Oregon Revised Statutes

Or. Rev. Stat. § 308.524 (2026)

Companies to file statements

✓ current as of May 2026

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308.524 Companies to file statements. (1) Each company shall make and file with the Department of Revenue, on or before February 1 of each year, in such form as the department may provide, a statement, under oath, made by the president, secretary, treasurer, superintendent or chief officer of the company, covering a period of at least one year, as may be required by the department; except that Class I railroads, Class A electric companies, communication companies, gas companies, large water transportation companies, pipeline companies, air transportation companies and private railcar companies shall file such statement on or before March 15 of each year.

(2) As used in this section, “large water transportation company” means a water transportation company with annual gross revenue exceeding $2 million, of which at least 50 percent of the gross revenue is derived from the transportation of freight. [Formerly 308.520]

Notes of Decisions

Cited in 3 cases (3 in the last 5 years), 2021–2023 · leading case: Level 3 Commc'ns, LLC v. Dept. of Rev., 490 P.3d 149 (Or. 2021).

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Level 3 Commc'ns, LLC v. Dept. of Rev., 490 P.3d 149 (Or. 2021). “555 (setting out instructions for “unit” valuation of property, which permits the department to value the entire property of the com- pany, both within and without the state, and then make 6 The Tax Court reviewed the applicable 2013 versions of the statutes.”

D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023). · cites it 3× “See ORS 308.524 (requiring annual statement); ORS 308.”

PacifiCorp v. Dept. of Rev. (Or. T.C. 2023). · cites it 2× “But, in contrast to the laws governing most locally assessed property, ORS 308.524 requires each company subject to central assessment to file an annual tax return, and ORS 308.”

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