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.


Or. Admin. R. 150-314-0294
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; RD 12-1990, f. 12-20-90, cert. ef. 12-31-90; Renumbered from 150-314.505(2), REV 30-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.505

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