(2) The unitary group shall designate a single member as reporting entity to register, file and pay taxes on behalf of the unitary group. The unitary group may change the reporting entity only when the entity no longer has substantial nexus with this state under ORS 317A.116, is no longer a member of the unitary group or as otherwise permitted or required by the Department of Revenue in rule, at which time the unitary group taxpayer shall designate another entity as the reporting entity.
(3) The department may collect identifying information about all members of a unitary group and may require disclosure to the department, for each member, of the commercial activity in Oregon and in the United States.
(4) Notwithstanding the provisions of ORS 317A.100 to 317A.158 applicable to unitary groups, unitary group taxpayers may elect to modify unitary group membership to exclude all foreign members with no commercial activity, or amounts realized but by definition excluded from commercial activity, that is sourced to Oregon. The department shall by rule adopt policies and procedures for elections made under this subsection, including:
(a) The time and manner of making or terminating an election;
(b) The allowed duration of an election;
(c) The department’s discretion to disallow an election in whole or in part;
(d) The withdrawal before filing of an election by a taxpayer;
(e) The treatment of property of the unitary group that is transferred into this state;
(f) Filing, payment of fees and registration governing the election; and
(g) Any other policies and procedures that the department deems necessary for the administration and operation of an election allowed under this subsection. [2019 c.122 §60; 2020 s.s.1 c.2 §2; 2021 c.572 §6]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317A - Corporate Activity Tax
Section 317A.100 - Definitions.
Section 317A.102 - Determination of commercial activity of taxpayer engaged in farming operation.
Section 317A.103 - Accounting methods.
Section 317A.106 - Unitary groups.
Section 317A.109 - Taxation of property transferred into state; rules.
Section 317A.116 - Corporate activity tax imposed on commercial activity.
Section 317A.119 - Subtraction.
Section 317A.122 - Exclusion for subcontracting payments.
Section 317A.125 - Rate of taxation; exemption amount.
Section 317A.128 - Sourcing of commercial activity; rules.
Section 317A.131 - Registration; rules.
Section 317A.137 - Returns; payment; rules.
Section 317A.140 - Accounting; installment payment; rules.
Section 317A.146 - Quitting business; successor.
Section 317A.149 - Applicability of other provisions of tax law.
Section 317A.155 - Suspense account; payment of refunds; disposition of net revenue.