- (1) If two or more affiliated corporations file a consolidated state return as described in ORS 317.710 through 317.725, each shall be jointly and severally liable for the filing and payment of the estimated tax liability. Estimated tax shall be made on a consolidated basis.
- (2) See OAR 150-314-0317 for an explanation of how to compute an underpayment of estimated taxes for corporations filing a consolidated Oregon return.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 314.505
History
Renumbered from 150-314.505(2), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16
RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85