Mutual and cooperative electric distribution systems subject to tax on gross earnings
Source:
Section 308.805 — Mutual and cooperative electric distribution systems subject to tax on gross earnings, https://www.oregonlegislature.gov/bills_laws/ors/ors308.html
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Notes of Decisions
Taxpayer’s collection of funds which were set aside for contingent liability which did not arise and which were subsequently returned to patrons was “revenue” under this section and should have been included in taxpayer’s gross revenue for period. Lane Electric Cooperative v. Dept. of Rev., 10 OTR 501 (1987)