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Oregon Revised Statutes

Or. Rev. Stat. § 731.808 (2026)

“Gross amount of premiums” defined

✓ current as of May 2026
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      731.808 “Gross amount of premiums” defined. As used in ORS 731.804, 731.812, 731.820, 731.830 and 731.834, “gross amount of premiums” means the consideration paid by insureds to an insurer for policies of insurance, and includes all premiums, assessments, dues and fees received or derived, or obligations taken therefor, by whatever term known. [1967 c.359 §132; 1989 c.413 §5; 2019 c.493 §4]

Notes of Decisions
Cited in 1 case, 1980–1980 · leading case: Transamerica Title Ins. v. Ins. Div., 609 P.2d 884 (Or. Ct. App. 1980).
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Transamerica Title Ins. v. Ins. Div., 609 P.2d 884 (Or. Ct. App. 1980). “"(1) Payment to the commissioner by an insurer of the tax upon its premiums as required by ORS 731.808 to 731.832, shall be in lieu of all other taxes upon premiums, taxes upon income, franchise or other taxes measured by income except the corporate excise taxes imposed upon…”
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