(b) Except as provided in paragraph (c) of this subsection, a person or unitary group shall be required to register only once and shall register in the year in which the person or unitary group first exceeds $750,000 in commercial activity.
(c) If a person or unitary group that has registered under this section subsequently undergoes a merger or other reorganization, the department may require the person or unitary group, or any successor, to register at a later date.
(2) The department by rule may establish the information pertaining to the person or unitary group that must be submitted to the department accompanying the registration and the time and manner for issuance of registrations under this section.
(3) The department may impose a penalty for failing to register as required under this section, not to exceed $100 per month that a person or unitary group has failed to register or a total of $1,000 in a tax year. The penalty under this subsection may be imposed not earlier than 30 days after the date on which the commercial activity of the person or unitary group exceeds $750,000 for the tax year. [2019 c.122 §68; 2020 s.s.1 c.2 §7; 2021 c.572 §9]
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.