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Oregon Administrative Rules

Division 317

Or. Admin. R. ch. 150, div. 317

Corporation Excise Tax Act of 1929: Rules and General Provisions

Department of Revenue

0010Procedure for Handling State Surplus Refund 0020Substantial Nexus Guidelines 0030Definition: “Doing Business”0040Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts 0050Foreign Corporations Subject to Tax 0060Capital Losses — Carrybacks and Carry-overs 0070Administrative and Judicial Interpretations 0080Adoption of Federal Law 0090Policy — Application of Various Provisions of the Federal Internal Revenue Code 0100Periods of Less than 12 Months Are Tax Years 0110Tax Reform Act of 1984 Adjustments 0120Farm Capital Gain 0130Tax on Homeowner’s Association Income 0140Imposition of the Tax: Mercantile, Manufacturing and Business Corporations 0150Adoption of Federal Exempt Organizations 0160Exemption and Return Requirements 0170Minimum Tax 0190Affordable Housing Credit; Definitions; Transfers; Carry Forward of Unused Credit 0200Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation 0210Carryover of the Lender’s Credit for Weatherization Loans 0220Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat Customers 0230Lender’s Credit: Computation 0240Lender’s Credit: Definitions 0245Commencement of Long Term Enterprise Zone Tax Credit 0250Long Term Enterprise Zone Distributions 0260Lender's Credit for Agriculture Workforce Housing 0270Credit for Contributions of Computers, Scientific Equipment, and Research 0280Qualified Research Credit 0290Research Tax Credit: Notice of Election 0300Research Tax Credit: Alternative Computation 0310Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes 0320Modification of Federal Taxable Income: Dividends from Certain Subsidiaries 0330Modification for Dividends Received 0340Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income 0350Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law 0360Definition of “State”0370Bad Debt Reserve of Financial Institutions that Have Changed From Reserve Method to Specific Charge-off Method 0380Taxes on Net Income or Profits Imposed by any State or Foreign Country 0390IRC Section 338: Application to Oregon 0400Payments Received Under Federal Safe Harbor Lease Agreements For Transactions Entered Into in Tax Years Beginning on or After January 1, 1983 0410Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983 0420Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed Of 0430Modification of Federal Taxable Income: Timber Cut but Unsold 0440Depletion Allowance; Method of Computation 0450Depletion of Metal Mines 0460Limitation on Oregon Net Loss Deduction 0470Pre-change and Built-in Losses 0480Definition of “Premiums” in the Insurance Sales Factor 0490Insurers; Wage and Commission Factor 0500Applicable Date 0510Unitary Business 0520Direct or Indirect Relationships 0530Corporations Doing Business Outside the United States 0540Consolidated Oregon Return: Format and Information Required 0550Consolidated Oregon Return: Affiliated Group 0560Consolidated Oregon Return: Credits 0570Different Apportionment Factors for Purposes of ORS 317.710(5)(b)0580Consolidated Oregon Return: Copy of Federal Return Required 0590Interinsurance and Reciprocal Exchanges 0600Limitations on Deduction of Group Losses 0610Modified Federal Consolidated Taxable Income 0620Modified Federal Consolidated Taxable Income — Contribution Deduction for the Oregon Consolidated Group 0630Oregon Return: Apportionment Formula 0640Member of a Unitary Group Incorporated in a Listed Foreign Jurisdiction 0651Repatriation Tax Credit 0652Modification for Listed Jurisdiction Amounts Previously Included in Income; Election in Lieu of Claiming the Repatriation Tax Credit 0660Computation of Taxable Income; Excess Loss Accounts 0670Application for Relief 0680Tax Imposed on Unrelated Business Income of Certain Exempt Corporations 1000Definition of Commercial Activity 1010Substantial Nexus Guidelines for the Corporate Activity Tax (CAT)1015Short Tax Period Return Requirements 1020Corporate Activity Tax Unitary Business Factors, Common Ownership and Filing Requirements for Unitary Groups 1022Unitary Group Tax Year 1023Unitary Group Designated Reporting Entity 1025Corporate Activity Tax: Election to Exclude Non-U.S. Members from Unitary Group 1030Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property 1040Sourcing Commercial Activity to Oregon of Other than Sales of Tangible Personal Property 1050Sourcing of Commercial Activity for Financial Institutions in This State 1060Definition of Insurers’ Gross Premiums Receipts 1070Sourcing of Motor Carrier Transportation Services 1080Sourcing of Rail Carrier Transportation Services 1090Sourcing of Sea Transportation Services 1095Sourcing of River Transportation Services 1100Agent Exclusion 1120Exclusion for subcontracting payments 1130Property Brought into Oregon 1140Wholesale Sale of Groceries Exclusion 1150Retail Sale of Groceries Exclusion 1160Farmer’s Sales to Agricultural Cooperatives 1170Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages 1180Eligible Pharmacy Exclusion 1185Definition of Precious Metal Dealer 1200Cost Input or Labor Cost Subtraction 1220Employee Compensation: Labor Cost Subtraction 1300Estimated Tax: When Estimated Payments Are Required 1310Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment 1320Estimated Tax: Unitary Groups and Apportioned Returns 1330Extension of Time to File 1400Determining Property Resold Out of State, and Methods of Determining 1410Motor Vehicle Resale Certificate – Documentation Required 1420Damages Received as the Result of Litigation 1500Good Faith Effort