Tax exempt corporations subject to tax on their “Unrelated Business Income” and that are required to file and pay federal income taxes, must also file an Oregon tax return. If their Oregon tax liability is more than $500, estimated tax payments must be made.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 314.505 & 317.920

History

Renumbered from 150-314.505-(B), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16
RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-314.505-(C)
RD 15-1987, f. 12-10-87, cert. ef. 12-31-87
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
TC 9-1981, f. 12-7-81, cert. ef. 12-31-81