(2) A tax is not owed under this section if the person’s taxable commercial activity does not exceed $1 million. [2019 c.122 §65; 2021 c.572 §8]
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.