Corporate Activity Tax

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Corporate Activity Tax

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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.113

Joint and several liability.

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.134

Records.

Section
317A.137

Returns; payment; rules.

Section
317A.140

Accounting; installment payment; rules.

Section
317A.143

Rules; uniformity.

Section
317A.146

Quitting business; successor.

Section
317A.149

Applicability of other provisions of tax law.

Section
317A.152

Payments to Department of Revenue.

Section
317A.155

Suspense account; payment of refunds; disposition of net revenue.

Section
317A.158

Local taxes preempted.

Section
317A.161

Interest and penalties.