Note: Section 78, chapter 122, Oregon Laws 2019, provides:
Sec. 78. (1) The amendments to ORS 317A.161 by section 9, chapter 2, Oregon Laws 2020 (first special session), and section 12 of this 2021 Act apply to tax years beginning on or after January 1, 2020, and before January 1, 2022.
(2) The amendments to ORS 317A.161 by section 10, chapter 2, Oregon Laws 2020 (first special session), and section 13 of this 2021 Act apply to tax years beginning on or after January 1, 2022. [2019 c.122 §78; 2020 s.s.1 c.2 §11; 2021 c.572 §14]
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.