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Current as of January 01, 2023 | Updated by Findlaw Staff
Each statement required by ORS 308.520 shall contain the following facts about the company:
(1) The name of the company, the nature of the business conducted by the company and the state or country under whose laws the company is organized.
(2) The location of the company's principal office.
(3) The name and address of the chief officer or managing agent or attorney in fact in Oregon.
(4) The number of shares of its capital stock authorized and issued.
(5) The par value and market value, or actual value if there is no market value, of each issued share of stock on January 1 at 1:00 a.m. of the year in which the report is made.
(6) The bonds and other corporate obligations owing by the company.
(7) The par value and market value, or actual value if there is no market value, of the bonds or other obligations owing by the company on January 1 at 1:00 a.m. of the year in which the report is made.
(8) A detailed statement of the real property owned by the company in Oregon on January 1 at 1:00 a.m. of the year in which the report is made, where situated, and the cost thereof.
(9) A detailed statement of the personal property owned by the company in Oregon on January 1 at 1:00 a.m. of the year in which the report is made, where situated, and the cost thereof.
(10) A statement showing the historical or original cost of all of the real property owned by the company as of January 1 at 1:00 a.m. of the year in which the report is made, whether situated within or without the state.
(11) A statement showing the historical or original cost of all of the personal property of the company as of January 1 at 1:00 a.m. of the year in which the report is made, whether situated within or without the state.
(12) A full and complete statement of the historical or original cost and book value of all buildings of every description owned by the company within the state.
(13) The total length of the company's lines or operational routes, the length of its lines or operational routes within the State of Oregon, and also the length of its lines or operational routes without the State of Oregon, including those which the company controls or uses as owner, lessee or otherwise.
(14) A statement of the number of wire, pipe, pole or operational miles, and miles of main and branch railroad lines, double track, spurs, yard tracks and sidetracks, owned or leased by the company in each county in this state, and each municipal subdivision thereof, stated separately.
(15) A statement in detail of the entire gross receipts and net earnings of the company from all sources, stated separately, for the fiscal year next preceding the date of the report.
(16) Any other facts or information the Department of Revenue requires in the form of return prescribed by it.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 308.525 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-308-525/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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