OAR 150-317: Corporation Excise Tax Act Of 1929: Rules And General Provisions

103 rules in Division 317, Chapter 150 (Department of Revenue).

  1. OAR 150-317-0010: Procedure for Handling State Surplus Refund
  2. OAR 150-317-0020: Substantial Nexus Guidelines
  3. OAR 150-317-0030: Definition: “Doing Business”
  4. OAR 150-317-0040: Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts
  5. OAR 150-317-0050: Foreign Corporations Subject to Tax
  6. OAR 150-317-0060: Capital Losses — Carrybacks and Carry-overs
  7. OAR 150-317-0070: Administrative and Judicial Interpretations
  8. OAR 150-317-0080: Adoption of Federal Law
  9. OAR 150-317-0090: Policy — Application of Various Provisions of the Federal Internal Revenue Code
  10. OAR 150-317-0100: Periods of Less than 12 Months Are Tax Years
  11. OAR 150-317-0110: Tax Reform Act of 1984 Adjustments
  12. OAR 150-317-0120: Farm Capital Gain
  13. OAR 150-317-0130: Tax on Homeowner’s Association Income
  14. OAR 150-317-0140: Imposition of the Tax: Mercantile, Manufacturing and Business Corporations
  15. OAR 150-317-0150: Adoption of Federal Exempt Organizations
  16. OAR 150-317-0160: Exemption and Return Requirements
  17. OAR 150-317-0170: Minimum Tax
  18. OAR 150-317-0190: Affordable Housing Credit; Definitions; Transfers; Carry Forward of Unused Credit
  19. OAR 150-317-0200: Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation
  20. OAR 150-317-0210: Carryover of the Lender’s Credit for Weatherization Loans
  21. OAR 150-317-0220: Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat Customers
  22. OAR 150-317-0230: Lender’s Credit: Computation
  23. OAR 150-317-0240: Lender’s Credit: Definitions
  24. OAR 150-317-0245: Commencement of Long Term Enterprise Zone Tax Credit
  25. OAR 150-317-0250: Long Term Enterprise Zone Distributions
  26. OAR 150-317-0260: Lender's Credit for Agriculture Workforce Housing
  27. OAR 150-317-0270: Credit for Contributions of Computers, Scientific Equipment, and Research
  28. OAR 150-317-0280: Qualified Research Credit
  29. OAR 150-317-0290: Research Tax Credit: Notice of Election
  30. OAR 150-317-0300: Research Tax Credit: Alternative Computation
  31. OAR 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
  32. OAR 150-317-0320: Modification of Federal Taxable Income: Dividends from Certain Subsidiaries
  33. OAR 150-317-0330: Modification for Dividends Received
  34. OAR 150-317-0340: Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income
  35. OAR 150-317-0350: Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law
  36. OAR 150-317-0360: Definition of “State”
  37. OAR 150-317-0370: Bad Debt Reserve of Financial Institutions that Have Changed From Reserve Method to Specific Charge-off Method
  38. OAR 150-317-0380: Taxes on Net Income or Profits Imposed by any State or Foreign Country
  39. OAR 150-317-0390: IRC Section 338: Application to Oregon
  40. OAR 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
  41. OAR 150-317-0410: Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983
  42. OAR 150-317-0420: Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed Of
  43. OAR 150-317-0430: Modification of Federal Taxable Income: Timber Cut but Unsold
  44. OAR 150-317-0440: Depletion Allowance; Method of Computation
  45. OAR 150-317-0450: Depletion of Metal Mines
  46. OAR 150-317-0460: Limitation on Oregon Net Loss Deduction
  47. OAR 150-317-0470: Pre-change and Built-in Losses
  48. OAR 150-317-0480: Definition of “Premiums” in the Insurance Sales Factor
  49. OAR 150-317-0490: Insurers; Wage and Commission Factor
  50. OAR 150-317-0500: Applicable Date
  51. OAR 150-317-0510: Unitary Business
  52. OAR 150-317-0520: Direct or Indirect Relationships
  53. OAR 150-317-0530: Corporations Doing Business Outside the United States
  54. OAR 150-317-0540: Consolidated Oregon Return: Format and Information Required
  55. OAR 150-317-0550: Consolidated Oregon Return: Affiliated Group
  56. OAR 150-317-0560: Consolidated Oregon Return: Credits
  57. OAR 150-317-0570: Different Apportionment Factors for Purposes of ORS 317.710(5)(b)
  58. OAR 150-317-0580: Consolidated Oregon Return: Copy of Federal Return Required
  59. OAR 150-317-0590: Interinsurance and Reciprocal Exchanges
  60. OAR 150-317-0600: Limitations on Deduction of Group Losses
  61. OAR 150-317-0610: Modified Federal Consolidated Taxable Income
  62. OAR 150-317-0620: Modified Federal Consolidated Taxable Income — Contribution Deduction for the Oregon Consolidated Group
  63. OAR 150-317-0630: Oregon Return: Apportionment Formula
  64. OAR 150-317-0640: Member of a Unitary Group Incorporated in a Listed Foreign Jurisdiction
  65. OAR 150-317-0651: Repatriation Tax Credit
  66. OAR 150-317-0652: Modification for Listed Jurisdiction Amounts Previously Included in Income; Election in Lieu of Claiming the Repatriation Tax Credit
  67. OAR 150-317-0660: Computation of Taxable Income; Excess Loss Accounts
  68. OAR 150-317-0670: Application for Relief
  69. OAR 150-317-0680: Tax Imposed on Unrelated Business Income of Certain Exempt Corporations
  70. OAR 150-317-1000: Definition of Commercial Activity
  71. OAR 150-317-1010: Substantial Nexus Guidelines for the Corporate Activity Tax (CAT)
  72. OAR 150-317-1015: Short Tax Period Return Requirements
  73. OAR 150-317-1020: Corporate Activity Tax Unitary Business Factors, Common Ownership and Filing Requirements for Unitary Groups
  74. OAR 150-317-1022: Unitary Group Tax Year
  75. OAR 150-317-1023: Unitary Group Designated Reporting Entity
  76. OAR 150-317-1025: Corporate Activity Tax: Election to Exclude Non-U.S. Members from Unitary Group
  77. OAR 150-317-1030: Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property
  78. OAR 150-317-1040: Sourcing Commercial Activity to Oregon of Other than Sales of Tangible Personal Property
  79. OAR 150-317-1050: Sourcing of Commercial Activity for Financial Institutions in This State
  80. OAR 150-317-1060: Definition of Insurers’ Gross Premiums Receipts
  81. OAR 150-317-1070: Sourcing of Motor Carrier Transportation Services
  82. OAR 150-317-1080: Sourcing of Rail Carrier Transportation Services
  83. OAR 150-317-1090: Sourcing of Sea Transportation Services
  84. OAR 150-317-1095: Sourcing of River Transportation Services
  85. OAR 150-317-1100: Agent Exclusion
  86. OAR 150-317-1120: Exclusion for subcontracting payments
  87. OAR 150-317-1130: Property Brought into Oregon
  88. OAR 150-317-1140: Wholesale Sale of Groceries Exclusion
  89. OAR 150-317-1150: Retail Sale of Groceries Exclusion
  90. OAR 150-317-1160: Farmer’s Sales to Agricultural Cooperatives
  91. OAR 150-317-1170: Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages
  92. OAR 150-317-1180: Eligible Pharmacy Exclusion
  93. OAR 150-317-1185: Definition of Precious Metal Dealer
  94. OAR 150-317-1200: Cost Input or Labor Cost Subtraction
  95. OAR 150-317-1220: Employee Compensation: Labor Cost Subtraction
  96. OAR 150-317-1300: Estimated Tax: When Estimated Payments Are Required
  97. OAR 150-317-1310: Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
  98. OAR 150-317-1320: Estimated Tax: Unitary Groups and Apportioned Returns
  99. OAR 150-317-1330: Extension of Time to File
  100. OAR 150-317-1400: Determining Property Resold Out of State, and Methods of Determining
  101. OAR 150-317-1410: Motor Vehicle Resale Certificate – Documentation Required
  102. OAR 150-317-1420: Damages Received as the Result of Litigation
  103. OAR 150-317-1500: Good Faith Effort