Oregon Administrative Rules|Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS

Section 150-317-0040 - Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts

Section 150-317-0050 - Foreign Corporations Subject to Tax

Section 150-317-0060 - Capital Losses - Carrybacks and Carry-overs

Section 150-317.063 - Renumbered

Section 150-317.067 - Renumbered

Section 150-317.070(1) - Renumbered

Section 150-317-0070 - Administrative and Judicial Interpretations

Section 150-317.080 - Renumbered

Section 150-317-0080 - Adoption of Federal Law

Section 150-317.090 - Renumbered

Section 150-317-0090 - Policy - Application of Various Provisions of the Federal Internal Revenue Code

Section 150-317.092 - Renumbered

Section 150-317.097 - Renumbered

Section 150-317.099 - Renumbered

Section 150-317-0100 - Periods of Less than 12 Months Are Tax Years

Section 150-317-0110 - Tax Reform Act of 1984 Adjustments

Section 150-317.111 - Renumbered

Section 150-317.112 - Renumbered

Section 150-317.112(1) - Renumbered

Section 150-317.112(7) - Renumbered

Section 150-317-0120 - Farm Capital Gain

Section 150-317-0130 - Tax on Homeowner's Association Income

Section 150-317.131 - Renumbered

Section 150-317-0140 - Imposition of the Tax: Mercantile, Manufacturing and Business Corporations

Section 150-317.147 - Renumbered

Section 150-317-0150 - Adoption of Federal Exempt Organizations

Section 150-317.151 - Renumbered

Section 150-317.152 - Renumbered

Section 150-317.153 - Renumbered

Section 150-317.154 - Renumbered

Section 150-317-0160 - Exemption and Return Requirements

Section 150-317-0170 - Minimum Tax

Section 150-317-0180

Section 150-317-0190 - Affordable Housing Credit; Definitions; Transfers; Carry Forward of Unused Credit

Section 150-317-0200 - Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation

Section 150-317-0210 - Carryover of the Lender's Credit for Weatherization Loans

Section 150-317-0220 - Lender's Credit: Loans to Wood Heat and Fuel Oil Heat Customers

Section 150-317-0230 - Lender's Credit: Computation

Section 150-317-0240 - Lender's Credit: Definitions

Section 150-317-0245 - Commencement of Long Term Enterprise Zone Tax Credit

Section 150-317-0250 - Long Term Enterprise Zone Distributions

Section 150-317.259-(A) - Renumbered

Section 150-317-0260 - Lender's Credit for Agriculture Workforce Housing

Section 150-317.267-(A) - Renumbered

Section 150-317.267-(B) - Renumbered

Section 150-317-0270 - Credit for Contributions of Computers, Scientific Equipment, and Research

Section 150-317-0280 - Qualified Research Credit

Section 150-317.288 - Renumbered

Section 150-317-0290 - Research Tax Credit: Notice of Election

Section 150-317-0300 - Research Tax Credit: Alternative Computation

Section 150-317.307 - Renumbered

Section 150-317.309 - Renumbered

Section 150-317.310(2) - Renumbered

Section 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

Section 150-317.314 - Renumbered

Section 150-317-0320 - Modification of Federal Taxable Income: Dividends from Certain Subsidiaries

Section 150-317.329 - Renumbered

Section 150-317-0330 - Modification for Dividends Received

Section 150-317-0340 - Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income

Section 150-317.349-(A) - Renumbered

Section 150-317.349-(B) - Renumbered

Section 150-317-0350 - Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law

Section 150-317.356 - Renumbered

Section 150-317-0360 - Definition of "State"

Section 150-317.362 - Renumbered

Section 150-317-0370 - Bad Debt Reserve of Financial Institutions that Have Changed From Reserve Method to Specific Charge-off Method

Section 150-317.374(2) - Renumbered

Section 150-317.374(3) - Renumbered

Section 150-317-0380 - Taxes on Net Income or Profits Imposed by any State or Foreign Country

Section 150-317-0390 - IRC Section 338: Application to Oregon

Section 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

Section 150-317-0410 - Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983

Section 150-317-0420 - Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed Of

Section 150-317-0430 - Modification of Federal Taxable Income: Timber Cut but Unsold

Section 150-317-0440 - Depletion Allowance; Method of Computation

Section 150-317-0450 - Depletion of Metal Mines

Section 150-317-0460 - Limitation on Oregon Net Loss Deduction

Section 150-317-0470 - Pre-change and Built-in Losses

Section 150-317.476(4) - Renumbered

Section 150-317.478 - Renumbered

Section 150-317-0480 - Definition of "Premiums" in the Insurance Sales Factor

Section 150-317-0490 - Insurers; Wage and Commission Factor

Section 150-317-0500 - Applicable Date

Section 150-317-0510 - Unitary Business

Section 150-317-0520 - Direct or Indirect Relationships

Section 150-317-0530 - Corporations Doing Business Outside the United States

Section 150-317-0540 - Consolidated Oregon Return: Format and Information Required

Section 150-317-0550 - Consolidated Oregon Return: Affiliated Group

Section 150-317-0560 - Consolidated Oregon Return: Credits

Section 150-317-0570 - Different Apportionment Factors for Purposes of ORS 317.710(5)(b)

Section 150-317-0580 - Consolidated Oregon Return: Copy of Federal Return Required

Section 150-317-0590 - Interinsurance and Reciprocal Exchanges

Section 150-317-0600 - Limitations on Deduction of Group Losses

Section 150-317-0610 - Modified Federal Consolidated Taxable Income

Section 150-317-0620 - Modified Federal Consolidated Taxable Income - Contribution Deduction for the Oregon Consolidated Group

Section 150-317-0630 - Oregon Return: Apportionment Formula

Section 150-317-0640 - Member of a Unitary Group Incorporated in a Listed Foreign Jurisdiction

Section 150-317-0650 - Stakeholder feedback regarding listed jurisdictions

Section 150-317-0651 - Repatriation Tax Credit

Section 150-317-0652 - Modification for Listed Jurisdiction Amounts Previously Included in Income; Election in Lieu of Claiming the Repatriation Tax Credit

Section 150-317.660(1) - Renumbered

Section 150-317.660(2) - Renumbered

Section 150-317-0660 - Computation of Taxable Income; Excess Loss Accounts

Section 150-317-0670 - Application for Relief

Section 150-317-0680 - Tax Imposed on Unrelated Business Income of Certain Exempt Corporations

Section 150-317.705 - Renumbered

Section 150-317.705(3)(a) - Renumbered

Section 150-317.705(3)(b) - Renumbered

Section 150-317.705(3)(c) - Renumbered

Section 150-317.710(5)(a)-(A) - Renumbered

Section 150-317.710(5)(a)-(B) - Renumbered

Section 150-317.710(5)(a)-(C) - Renumbered

Section 150-317.710(5)(b) - Renumbered

Section 150-317.710(6) - Renumbered

Section 150-317.710(7) - Renumbered

Section 150-317.713 - Renumbered

Section 150-317.715(2)-(A) - Modified Federal Consolidated Taxable Income

Section 150-317.715(2)-(B) - Modified Federal Consolidated Taxable Income - Contribution Deduction for the Oregon Consolidated Group

Section 150-317.715(3)-(A) - Renumbered

Section 150-317.715(3)-(B) - Renumbered

Section 150-317.715(3)(b) - Consolidated Oregon Return: Apportionment Formula

Section 150-317.715(4)(b) - Renumbered

Section 150-317.715(5) - Renumbered

Section 150-317.717 - Renumbered

Section 150-317.720 - Renumbered

Section 150-317.725(1)(b) - Renumbered

Section 150-317.920 - Renumbered

Section 150-317-1000 - Definition of Commercial Activity

Section 150-317-1010 - Substantial Nexus Guidelines for the Corporate Activity Tax (CAT)

Section 150-317-1020 - Corporate Activity Tax Unitary Business Factors, Common Ownership and Filing Requirements for Unitary Groups

Section 150-317-1025 - Corporate Activity Tax: Election to Exclude Non-U.S. Members from Unitary Group

Section 150-317-1030 - Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property

Section 150-317-1040 - Sourcing Commercial Activity to Oregon of Other than Sales of Tangible Personal Property

Section 150-317-1050 - Sourcing of Commercial Activity for Financial Institutions in This State

Section 150-317-1060 - Definition of Insurers' Gross Premiums Receipts

Section 150-317-1070 - Sourcing of Motor Carrier Transportation Services

Section 150-317-1080 - Sourcing of Rail Carrier Transportation Services

Section 150-317-1100 - Agent Exclusion

Section 150-317-1120 - Exclusion for subcontracting payments

Section 150-317-1130 - Property Brought into Oregon

Section 150-317-1140 - Wholesale Sale of Groceries Exclusion

Section 150-317-1150 - Retail Sale of Groceries Exclusion

Section 150-317-1170 - Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages

Section 150-317-1160 - Farmer's Sales to Agricultural Cooperatives

Section 150-317-1200 - Cost Input or Labor Cost Subtraction

Section 150-317-1220 - Employee Compensation: Labor Cost Subtraction

Section 150-317-1300 - Estimated Tax: When Estimated Payments Are Required

Section 150-317-1310 - Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment

Section 150-317-1320 - Estimated Tax: Unitary Groups and Apportioned Returns

Section 150-317-1330 - Extension of Time to File

Section 150-317-1400 - Determining Property Resold Out of State, and Methods of Determining

Section 150-317-1410 - Motor Vehicle Resale Certificate - Documentation Required

Section 150-317-1420 - Damages Received as the Result of Litigation

Section 150-317-1500 - Good Faith Effort

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