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    • Legislation USA
    • 2021 Oregon Revised Statutes
    • Volume : 08 - Revenue and Taxation
    • Chapter 317A - Corporate Activity Tax
    • Section 317A.125 - Rate of taxation; exemption amount.

    2021 Oregon Revised Statutes
    Chapter 317A - Corporate Activity Tax
    Section 317A.125 - Rate of taxation; exemption amount.


    (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]

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    Structure 2021 Oregon Revised Statutes

    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.

    Section 317A.158 - Local taxes preempted.

    Section 317A.161 - Interest and penalties.

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