Or. Admin. R. 150-314-0292 - Estimated Tax: When Estimates Are Required For Tax Exempt Corporations
Tax exempt corporations subject to tax on their "Unrelated Business Income" and that are required to file and pay federal income taxes, must also file an Oregon tax return. If their Oregon tax liability is more than $500, estimated tax payments must be made.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 305.305
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