OAR 150-314-0294: Estimated Tax: Affiliated Corporations

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

(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 150-314-0317 for an explanation of how to compute an underpayment of estimated taxes for corporations filing a consolidated Oregon return.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.505

History: Renumbered from 150-314.505(2), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85

This rule cites

ORS 317.710 — resolved
317.725 — resolved
OAR 150-314-0317 — resolved

Cited by

No inbound citations found.

Official source: https://secure.sos.state.or.us/oard/