Or. Admin. R. 150-317-0560 - Consolidated Oregon Return: Credits

Current through Register Vol. 61, No. 4, April 1, 2022

The amount of credit that may offset tax on a consolidated Oregon return is not limited to the tax attributable to the corporation earning the credit. This provision applies to credits carried forward from years in which a separate or combined report is filed to years in which a consolidated return is filed, as well as current year credits.


Or. Admin. R. 150-317-0560
RD 7-1993, f. 12-30-93, cert. ef. 12-31-93; Renumbered from 150-317.710(5)(a)-(C), REV 69-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 317.710

The following state regulations pages link to this page.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.