2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317A - Corporate Activity Tax

Section 317A.100 - Definitions. - (1)(a) "Commercial activity" means: (A) The total amount realized by...

Section 317A.102 - Determination of commercial activity of taxpayer engaged in farming operation. - (a)(A) "Agricultural commodity" includes all agricultural, horticultural, viticultural and vegetable...

Section 317A.103 - Accounting methods. - (2) For a unitary group: (a) If all members of...

Section 317A.106 - Unitary groups. - (2) The unitary group shall designate a single member as...

Section 317A.109 - Taxation of property transferred into state; rules. - (a) A person shall include as taxable commercial activity the...

Section 317A.116 - Corporate activity tax imposed on commercial activity. - (2) Returns and allowances, as those terms are applicable to...

Section 317A.119 - Subtraction. - (a) The amount of cost inputs; or (b) The taxpayer’s...

Section 317A.122 - Exclusion for subcontracting payments. - (1) Shall be allowed only for single-family residential construction located...

Section 317A.125 - Rate of taxation; exemption amount. - (2) A tax is not owed under this section if...

Section 317A.128 - Sourcing of commercial activity; rules. - (a) In the case of the sale, rental, lease or...

Section 317A.131 - Registration; rules. - (b) Except as provided in paragraph (c) of this subsection,...

Section 317A.137 - Returns; payment; rules. - (2) The corporate activity tax imposed under ORS 317A.116 is...

Section 317A.140 - Accounting; installment payment; rules. - (2) In the case of a lease, contract, sale or...

Section 317A.146 - Quitting business; successor. - (2) If any person quits business or sells out, exchanges...

Section 317A.149 - Applicability of other provisions of tax law. - (1) The provisions of ORS chapters 305 and 314 as...

Section 317A.155 - Suspense account; payment of refunds; disposition of net revenue. - (2) After payment of refunds, the net revenue shall be...

Section 317A.158 - Local taxes preempted. - (2) Subsection (1) of this section does not apply: (a)...

Section 317A.161 - Interest and penalties. - Note: Section 78, chapter 122, Oregon Laws 2019, provides: Sec....