OAR 150-317-0530: Corporations Doing Business Outside the United States
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
A corporation included in a consolidated federal return shall not be excluded from a consolidated Oregon return simply because its business operations are conducted outside the United States.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 317.705
History: Renumbered from 150-317.705(3)(c), REV 69-2016, f. 8-15-16, cert. ef. 9-1-16 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94
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Official source: https://secure.sos.state.or.us/oard/