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Oregon Administrative Rules

Division 314

Or. Admin. R. ch. 150, div. 314

Income Taxation Generally General Provisions

Department of Revenue

0005Period of Computation of Taxable Income 0010Mitigation of Effect of Limitations and Other Provisions 0012Determination by Agreement 0025Pollution Control Facilities: Revocation of Certificate 0027Pollution Control Facilities: Facilities Not Eligible for Tax Credit 0035Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax 0040Withholding on Real Property Conveyances 0045REMIC Filing Requirements 0047REMIC Income Taxable to Nonresidents 0055Change in Methods of Accounting or Reporting 0060Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications; Revocation of Election 0062Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon 0064Definitions 0066Apportionment and Allocation of Income Generally 0068Allocation of Income 0070Apportionment Factors Generally 0072Apportionment Factors 0074Modified Factors for Carriers of Freight or Passengers: General Rule 0076Modified Factors for Carriers of Freight or Passengers: Special Rules — Railroads 0078Modified Factors for Carriers of Freight or Passengers: Special Rules — Airlines 0080Modified Factors for Carriers of Freight or Passengers: Special Rules — Trucking Companies 0082Modified Factors for Companies Engaged in Sea Transportation Service 0084Modified Factors for Companies Involved in Interstate River Transportation Service 0086Other Methods: Limited Application 0088Modified Factors for Financial Institutions 0090Public Utilities: Sale of Commodities 0100Disallowance of Certain Intercompany Transactions Involving Intangible Assets 0105Farm Income Averaging 0110Allocation of Oregon Modifications to Passive Activity Losses 0115Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations 0120Reduction of Tax Attributes after Discharge of Debt 0125Listed Transaction Reporting Requirement 0130Definition: Final Determination 0135Returns When Accounting Period Changed 0140Information Returns 0142Brokers’ Information Returns 0150Requirement to File Returns Electronically (Corporation E-file Mandate)0152Requirement to File Returns Electronically 0160Report of Changes in Federal Taxable Income 0165Filing Returns of Income: Due date 0167Filing Returns of Income: Extensions, Chapters 316, 317 and 318 0169Standards for Substitute Tax Forms; Treatment of Forms Not Meeting the Standards; Treatment of Payments Received With Forms Not Meeting the Standards 0171Alternative Filing Methods 0173Time Limitations Affected by Military Service 0175Time Limitations for Persons Outside United States 0185Payment of Tax; Interest on Delayed Return 0187Responsibility for Tax Payments 0195Delinquency Penalty 0197Failure to File Penalty 0199Interest on Deficiencies and Delinquencies 0205Substantial Understatement Penalty (SUP)0207Waiver of 20 Percent Substantial Understatement of Net Tax Penalty Imposed under ORS 314.402 0209Substantial Authority, Adequate Disclosure and Reasonable Basis 0215Listed Transaction Understatement; Penalty 0220Additional Assessments 0222Five-Year Statute of Limitations 0224Time Limit to Make Adjustment 0226Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence 0228Extension of Period for Assessment 0230Effect of Federal Extension of Period for Assessment 0240Refunds Generally 0242Refunds 0244Minimum Offset Amount 0246Interest Computation — Offset 0248Refund Offset Priority 0250Refunds; Net Operating Loss and Net Capital Loss Carryback Claims 0252Effect of Federal Extension of Period for Assessment 0254Separate Refunds When a Joint Return Has Been Filed 0256Refunds of Tax Overpayments to Spouse or Heirs 0265Model Recordkeeping and Retention 0267Requirement to Provide Copies of Documents 0275Definition: Collection Charge 0277Payment Secured by Bond, Deposit or Otherwise 0279Statute of Limitation on Tax Collection 0285Assessment of Withholding Tax Against Liable Officers 0290Estimated Tax: When Estimates Are Required; Refunds Prior to Filing of Return 0292Estimated Tax: When Estimates Are Required For Tax Exempt Corporations 0294Estimated Tax: Affiliated Corporations 0300Estimated Tax: Due Dates of Payments for Short-Period Returns 0302Estimated Tax: Application of Payments 0310Requirement to Use Electronic Funds Transfer 0315Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment 0317Estimated Tax: Consolidated Return Underpayments 0319Estimated Tax: Apportioned Returns 0321Estimated Tax: Application of Net Loss, Annualized Income Exception 0323Estimated Tax: Interest on Underpayment 0325Estimated Tax: Computation of Underpayment 0327Underpayment of Estimated Tax; First and Second Installment for Large Corporations 0335Apportionable and Nonapportionable Income Defined 0337Apportionable and Nonapportionable Income; Application of Definitions 0339Proration of Deductions 0345Apportionment and Allocation of Income Generally 0347Application of ORS 314.610 to 314.667: Allocation 0349Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business 0351Two or More Businesses of a Single Taxpayer 0353Apportionment for Long-Term Construction Contracts 0355Special Rules: Installment Sales 0357Modified Factors for Motion Picture and Television Film Producers 0365Taxable in Another State; In General 0367Taxable in Another State; When a Taxpayer is “Subject To” Tax Under ORS 314.620(1)0369Taxable in Another State; When a State has Jurisdiction to Subject a Taxpayer to a Net Income Tax 0371Taxable in Another State; Washington Business and Occupation Tax 0380Allocation of Interest and Dividends 0385Apportionment Formula 0390Property Factor; In General 0392Property Factor; Property Used for the Production of Apportionable Income 0394Property Factor; Consistency in Reporting 0396Property Factor; Numerator 0398Property Factor; Valuation of Owned Property 0400Property Factor; Valuation of Rented Property 0402Property Factor; Timber 0404Property Factor; Intangible Drilling Costs 0406Property Factor; Averaging Property Value 0415Payroll Factor; In General 0417Payroll Factor; Numerator 0425Sales Factor; Definition of Gross Receipts 0427Sales Factor; Numerator 0429Sales Factor; Sales of Tangible Personal Property in this State 0431Sales Factor; Sales of Tangible Personal Property to United States Government in this State 0435Sales Factor; Sales Other Than Sales of Tangible Personal Property in This State 0437Gross Receipts Related to Deferred Gain or Loss 0455Modified Factors for Publishing 0460Apportionment of Net Loss 0465Sales Factor for Interstate Broadcasters 0466Definition of Programming and Subscription Services 0470Interstate Broadcasters: Net Income Attributable to this State 0475Consistent Treatment of Partnership Items 0480Publicly Traded Partnerships Taxed as Corporations 0485Partnership Information Returns 0487Partnership Penalty 0495Corporation Tax Credits — Converting a C Corporation to an S Corporation 0497Corporation Tax Credits — Converting an S Corporation to a C Corporation 0510Definitions for Composite Tax Returns and Pass-through Entity Withholding 0515Oregon Composite Tax Return 0520Pass-through Entity Withholding Requirements 0521Pass-through entity elective tax: Estimated tax; interest on underpayment of estimated tax; waiver of underpayment interest for individual members.0522Pass-through entity elective tax: Electing entities using a fiscal year; when addition and credit claimed by member.0525Exceptions to Pass-through Entity Withholding Requirements 0530Divulging Particulars of Returns and Reports Prohibited 0535Information That May Be Furnished 0540Rewards for Information 0545Combat Zone Benefits 0733Partnership Pays Election After Federal Centralized Partnership Audit Adjustments