Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS

  1. § 150-317 - Renumbered
  2. § 150-317.010 - Renumbered
  3. § 150-317.010(4) - Renumbered
  4. § 150-317.010(10) - Renumbered
  5. § 150-317.010(10)-(B) - Renumbered
  6. § 150-317-0010 - Procedure for Handling State Surplus Refund
  7. § 150-317.013 - Renumbered
  8. § 150-317.013(2) - Renumbered
  9. § 150-317.018 - Renumbered
  10. § 150-317.018(1) - Renumbered
  11. § 150-317.018(2) - Renumbered
  12. § 150-317-0020 - Substantial Nexus Guidelines
  13. § 150-317.021 - Renumbered
  14. § 150-317-0030 - Definition: "Doing Business"
  15. § 150-317-0040 - Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts
  16. § 150-317-0050 - Foreign Corporations Subject to Tax
  17. § 150-317-0060 - Capital Losses - Carrybacks and Carry-overs
  18. § 150-317.063 - Renumbered
  19. § 150-317.067 - Renumbered
  20. § 150-317.070(1) - Renumbered
  21. § 150-317-0070 - Administrative and Judicial Interpretations
  22. § 150-317.080 - Renumbered
  23. § 150-317-0080 - Adoption of Federal Law
  24. § 150-317.090 - Renumbered
  25. § 150-317-0090 - Policy - Application of Various Provisions of the Federal Internal Revenue Code
  26. § 150-317.092 - Renumbered
  27. § 150-317.097 - Renumbered
  28. § 150-317.099 - Renumbered
  29. § 150-317-0100 - Periods of Less than 12 Months Are Tax Years
  30. § 150-317-0110 - Tax Reform Act of 1984 Adjustments
  31. § 150-317.111 - Renumbered
  32. § 150-317.112 - Renumbered
  33. § 150-317.112(1) - Renumbered
  34. § 150-317.112(7) - Renumbered
  35. § 150-317-0120 - Farm Capital Gain
  36. § 150-317-0130 - Tax on Homeowner's Association Income
  37. § 150-317.131 - Renumbered
  38. § 150-317-0140 - Imposition of the Tax: Mercantile, Manufacturing and Business Corporations
  39. § 150-317.147 - Renumbered
  40. § 150-317-0150 - Adoption of Federal Exempt Organizations
  41. § 150-317.151 - Renumbered
  42. § 150-317.152 - Renumbered
  43. § 150-317.153 - Renumbered
  44. § 150-317.154 - Renumbered
  45. § 150-317-0160 - Exemption and Return Requirements
  46. § 150-317-0170 - Minimum Tax
  47. § 150-317-0180 - [Repealed]
  48. § 150-317-0190 - Affordable Housing Credit; Definitions; Transfers; Carry Forward of Unused Credit
  49. § 150-317-0200 - Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation
  50. § 150-317-0210 - Carryover of the Lender's Credit for Weatherization Loans
  51. § 150-317-0220 - Lender's Credit: Loans to Wood Heat and Fuel Oil Heat Customers
  52. § 150-317-0230 - Lender's Credit: Computation
  53. § 150-317-0240 - Lender's Credit: Definitions
  54. § 150-317-0245 - Commencement of Long Term Enterprise Zone Tax Credit
  55. § 150-317-0250 - Long Term Enterprise Zone Distributions
  56. § 150-317.259-(A) - Renumbered
  57. § 150-317-0260 - Lender's Credit for Agriculture Workforce Housing
  58. § 150-317.267-(A) - Renumbered
  59. § 150-317.267-(B) - Renumbered
  60. § 150-317-0270 - Credit for Contributions of Computers, Scientific Equipment, and Research
  61. § 150-317-0280 - Qualified Research Credit
  62. § 150-317.288 - Renumbered
  63. § 150-317-0290 - Research Tax Credit: Notice of Election
  64. § 150-317-0300 - Research Tax Credit: Alternative Computation
  65. § 150-317.307 - Renumbered
  66. § 150-317.309 - Renumbered
  67. § 150-317.310(2) - Renumbered
  68. § 150-317-0310 - Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes
  69. § 150-317.314 - Renumbered
  70. § 150-317-0320 - Modification of Federal Taxable Income: Dividends from Certain Subsidiaries
  71. § 150-317.329 - Renumbered
  72. § 150-317-0330 - Modification for Dividends Received
  73. § 150-317-0340 - Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income
  74. § 150-317.349-(A) - Renumbered
  75. § 150-317.349-(B) - Renumbered
  76. § 150-317-0350 - Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law
  77. § 150-317.356 - Renumbered
  78. § 150-317-0360 - Definition of "State"
  79. § 150-317.362 - Renumbered
  80. § 150-317-0370 - Bad Debt Reserve of Financial Institutions that Have Changed From Reserve Method to Specific Charge-off Method
  81. § 150-317.374(2) - Renumbered
  82. § 150-317.374(3) - Renumbered
  83. § 150-317-0380 - Taxes on Net Income or Profits Imposed by any State or Foreign Country
  84. § 150-317-0390 - IRC Section 338: Application to Oregon
  85. § 150-317-0400 - Payments Received Under Federal Safe Harbor Lease Agreements For Transactions Entered Into in Tax Years Beginning on or After January 1, 1983
  86. § 150-317-0410 - Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983
  87. § 150-317-0420 - Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed Of
  88. § 150-317-0430 - Modification of Federal Taxable Income: Timber Cut but Unsold
  89. § 150-317-0440 - Depletion Allowance; Method of Computation
  90. § 150-317-0450 - Depletion of Metal Mines
  91. § 150-317-0460 - Limitation on Oregon Net Loss Deduction
  92. § 150-317-0470 - Pre-change and Built-in Losses
  93. § 150-317.476(4) - Renumbered
  94. § 150-317.478 - Renumbered
  95. § 150-317-0480 - Definition of "Premiums" in the Insurance Sales Factor
  96. § 150-317-0490 - Insurers; Wage and Commission Factor
  97. § 150-317-0500 - Applicable Date
  98. § 150-317-0510 - Unitary Business
  99. § 150-317-0520 - Direct or Indirect Relationships
  100. § 150-317-0530 - Corporations Doing Business Outside the United States
  101. § 150-317-0540 - Consolidated Oregon Return: Format and Information Required
  102. § 150-317-0550 - Consolidated Oregon Return: Affiliated Group
  103. § 150-317-0560 - Consolidated Oregon Return: Credits
  104. § 150-317-0570 - Different Apportionment Factors for Purposes of ORS 317.710(5)(b)
  105. § 150-317-0580 - Consolidated Oregon Return: Copy of Federal Return Required
  106. § 150-317-0590 - Interinsurance and Reciprocal Exchanges
  107. § 150-317-0600 - Limitations on Deduction of Group Losses
  108. § 150-317-0610 - Modified Federal Consolidated Taxable Income
  109. § 150-317-0620 - Modified Federal Consolidated Taxable Income - Contribution Deduction for the Oregon Consolidated Group
  110. § 150-317-0630 - Oregon Return: Apportionment Formula
  111. § 150-317-0640 - Member of a Unitary Group Incorporated in a Listed Foreign Jurisdiction
  112. § 150-317-0650 - [Repealed]
  113. § 150-317-0651 - Repatriation Tax Credit
  114. § 150-317-0652 - Modification for Listed Jurisdiction Amounts Previously Included in Income; Election in Lieu of Claiming the Repatriation Tax Credit
  115. § 150-317.660(1) - Renumbered
  116. § 150-317.660(2) - Renumbered
  117. § 150-317-0660 - Computation of Taxable Income; Excess Loss Accounts
  118. § 150-317-0670 - Application for Relief
  119. § 150-317-0680 - Tax Imposed on Unrelated Business Income of Certain Exempt Corporations
  120. § 150-317.705 - Renumbered
  121. § 150-317.705(3)(a) - Renumbered
  122. § 150-317.705(3)(b) - Renumbered
  123. § 150-317.705(3)(c) - Renumbered
  124. § 150-317.710(5)(a)-(A) - Renumbered
  125. § 150-317.710(5)(a)-(B) - Renumbered
  126. § 150-317.710(5)(a)-(C) - Renumbered
  127. § 150-317.710(5)(b) - Renumbered
  128. § 150-317.710(6) - Renumbered
  129. § 150-317.710(7) - Renumbered
  130. § 150-317.713 - Renumbered
  131. § 150-317.715(2)-(A) - Modified Federal Consolidated Taxable Income
  132. § 150-317.715(2)-(B) - Modified Federal Consolidated Taxable Income - Contribution Deduction for the Oregon Consolidated Group
  133. § 150-317.715(3)-(A) - Renumbered
  134. § 150-317.715(3)-(B) - Renumbered
  135. § 150-317.715(3)(b) - Consolidated Oregon Return: Apportionment Formula
  136. § 150-317.715(4)(b) - Renumbered
  137. § 150-317.715(5) - Renumbered
  138. § 150-317.717 - Renumbered
  139. § 150-317.720 - Renumbered
  140. § 150-317.725(1)(b) - Renumbered
  141. § 150-317.920 - Renumbered
  142. § 150-317-1000 - Definition of Commercial Activity
  143. § 150-317-1010 - Substantial Nexus Guidelines for the Corporate Activity Tax (CAT)
  144. § 150-317-1015 - Short Tax Period Return Requirements
  145. § 150-317-1020 - Corporate Activity Tax Unitary Business Factors, Common Ownership and Filing Requirements for Unitary Groups
  146. § 150-317-1022 - Unitary Group Tax Year
  147. § 150-317-1023 - Unitary Group Designated Reporting Entity
  148. § 150-317-1025 - Corporate Activity Tax: Election to Exclude Non-U.S. Members from Unitary Group
  149. § 150-317-1030 - Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property
  150. § 150-317-1040 - Sourcing Commercial Activity to Oregon of Other than Sales of Tangible Personal Property
  151. § 150-317-1050 - Sourcing of Commercial Activity for Financial Institutions in This State
  152. § 150-317-1060 - Definition of Insurers' Gross Premiums Receipts
  153. § 150-317-1070 - Sourcing of Motor Carrier Transportation Services
  154. § 150-317-1080 - Sourcing of Rail Carrier Transportation Services
  155. § 150-317-1090 - Sourcing of Sea Transportation Services
  156. § 150-317-1095 - Sourcing of River Transportation Services
  157. § 150-317-1100 - Agent Exclusion
  158. § 150-317-1120 - Exclusion for subcontracting payments
  159. § 150-317-1130 - Property Brought into Oregon
  160. § 150-317-1140 - Wholesale Sale of Groceries Exclusion
  161. § 150-317-1150 - Retail Sale of Groceries Exclusion
  162. § 150-317-1170 - Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages
  163. § 150-317-1160 - Farmer's Sales to Agricultural Cooperatives
  164. § 150-317-1200 - Cost Input or Labor Cost Subtraction
  165. § 150-317-1220 - Employee Compensation: Labor Cost Subtraction
  166. § 150-317-1300 - Estimated Tax: When Estimated Payments Are Required
  167. § 150-317-1310 - Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
  168. § 150-317-1320 - Estimated Tax: Unitary Groups and Apportioned Returns
  169. § 150-317-1330 - Extension of Time to File
  170. § 150-317-1400 - Determining Property Resold Out of State, and Methods of Determining
  171. § 150-317-1410 - Motor Vehicle Resale Certificate - Documentation Required
  172. § 150-317-1420 - Damages Received as the Result of Litigation
  173. § 150-317-1500 - Good Faith Effort

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