1. (1) Effective Date. The provisions of this rule apply to tax years beginning on or after January 1, 2021.
2. (2) General Rule. Unitary groups must designate a single member of the unitary group with substantial nexus to this state under ORS 317A.116 and OAR 150-317-1010 as the group’s reporting entity to register, file and pay the corporate activity tax on behalf of the unitary group.

3. (3) Groups with Two or More Federal Consolidated Return Members. If a unitary group has two or more members that file a federal consolidated return, the unitary group may designate any member of the group as the group’s reporting entity that:

   1. (a) has substantial nexus to this state under ORS 317A.116 and OAR 150-317-1010; and
   2. (b) uses the annual accounting period of the federal consolidated group under section 441 of the Internal Revenue Code.

4. (4) Change in Designated Reporting Entity. The unitary group must change the designated reporting entity if the designated entity no longer meets the applicable provisions of sections (2) or (3) of this rule. If the designated reporting entity merges or consolidates with another entity or changes its name, the unitary group must notify the department of the merger, consolidation, or name change. A unitary group may change the designated reporting entity to another member of the group provided that the member meets the provisions of sections (2) and (3) of this rule.

   [Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).]

Statutory/Other Authority

ORS 305.100, 317A.106 & 317A.143

Statutes/Other Implemented

ORS 317A.106

History

REV 1-2026, minor correction filed 01/30/2026, effective 01/30/2026
REV 15-2021, adopt filed 12/15/2021, effective 01/01/2022