Or. Admin. R. 150-314-0294 - Estimated Tax: Affiliated Corporations
(1) If two or more affiliated corporations
file a consolidated state return as described in ORS
317.710 through
317.725, each shall be jointly
and severally liable for the filing and payment of the estimated tax liability.
Estimated tax shall be made on a consolidated basis.
(2) See OAR 150-314.525(1)-(B) for an
explanation of how to compute an underpayment of estimated taxes for
corporations filing a consolidated Oregon return.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.505
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