reglab/housing_qa huggingface dataset:
OR Rev Stat § 317A.146 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.146 - Quitting business; successor.

(1) For purposes of ORS 317A.100 to 317A.158, "successor" means any person to whom another person quitting, selling out, exchanging or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of business, a major part of the materials, supplies, merchandise, inventory, fixtures or equipment of the person. Any person obligated to fulfill the terms of a contract shall be considered a successor to any contractor defaulting in the performance of any contract as to which the person is a surety or guarantor. (2) If any person quits business or sells out, exchanges or otherwise disposes of a business or stock of goods, any corporate activity tax imposed under ORS 317A.116 is payable on the 15th day of the fourth month following the end of the tax year. (3) Notwithstanding ORS 314.835, the successor is liable for the full amount of the tax and may withhold from the purchase price a sum sufficient to pay any tax due until a receipt or evidence from the Department of Revenue showing payment in full of any tax due is presented to the successor. If a receipt or other evidence is not presented to the successor within 45 days, the successor may pay the tax and the amount paid shall, to the extent paid, be considered a payment of the purchase price. If the tax paid by the successor is greater than the purchase price, the amount of the difference is a debt due to the successor from the seller or transferor. (4) A successor is not liable for any tax due from the person from whom the successor has acquired a business or stock of goods if the successor gives written notice to the department of the acquisition and the department does not assess a deficiency against the seller or transferor within 18 months of receipt of the notice of acquisition and mail or deliver a copy of the assessment to the successor. [2019 c.122 §73; 2021 c.572 §11]
OR Rev Stat § 317A.149 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.149 - Applicability of other provisions of tax law.

Except as otherwise provided in ORS 317A.100 to 317A.158 or where the context requires otherwise: (1) The provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 317A.100 to 317A.158. (2) Any term that is not defined in ORS 317A.100 shall have the meaning given that term for the purposes of ORS chapter 305, 314, 316 or 317. [2019 c.122 §74]
OR Rev Stat § 317A.152 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.152 - Payments to Department of Revenue.

For purposes of ORS 317A.100 to 317A.158, and except as otherwise provided by law, all taxes, interest and penalties imposed and all amounts of corporate activity tax collected or required to be paid to the state shall be paid to the Department of Revenue and upon receipt by the department shall be turned over to the State Treasurer, to be disbursed as provided in ORS 317A.155. [2019 c.122 §75]
OR Rev Stat § 317A.155 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.155 - Suspense account; payment of refunds; disposition of net revenue.

(1) Except as otherwise provided by law, all moneys received by the Department of Revenue under ORS 317A.100 to 317A.158 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 separate and distinct from the General Fund. The department may pay expenses for the administration, collection and enforcement of the tax imposed under ORS 317A.100 to 317A.158 out of moneys received from the corporate activity tax imposed under ORS 317A.116. Refunds, including refunds of erroneous overpayments or refunds of other moneys received in which the department has no legal interest, shall be paid out of the suspense account. (2) After payment of refunds, the net revenue shall be transferred to the Fund for Student Success established under ORS 327.001. A working balance of unreceipted revenue from the tax imposed under ORS 317A.100 to 317A.158 may be retained by the department for the payment of refunds, but such working balance may not at the close of any fiscal year exceed the amount of $500,000. (3) There are continuously appropriated to the department amounts necessary to pay the administrative expenses of the department in administering, collecting and enforcing the corporate activity tax imposed under ORS 317A.116. [2019 c.122 §76]
OR Rev Stat § 317A.158 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.158 - Local taxes preempted.

(1) Except as expressly authorized by this section, the authority to impose, in this state, a tax upon the commercial activity of an entity is vested solely in the Legislative Assembly. A city, county, district or other political subdivision or municipal corporation of this state may not impose, by ordinance or other law, a tax upon commercial activity or upon receipts from grocery sales. (2) Subsection (1) of this section does not apply: (a) To any tax, or to subsequent amendments of the provisions of any tax, if the ordinance or other law imposing the tax is in effect and operative on April 1, 2019, or is adopted by initiative or referendum petition at an election held prior to March 1, 2019; or (b) To the imposition of privilege taxes not measured by commercial activity, franchise fees or right-of-way fees. [2019 c.122 §67; 2019 c.579 §55]
OR Rev Stat § 317A.161 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.161 - Interest and penalties.

A taxpayer shall pay at least 90 percent of the balance due for any quarter or the Department of Revenue may impose, for any quarter that this threshold is not met, a penalty of five percent of the underpayment amount, except that the department may not impose a penalty under this subsection for any quarter for which the taxpayer has paid an amount at least equal to the taxpayer’s required installment for the corresponding quarter of the preceding tax year. [2019 c.122 §77; 2020 s.s.1 c.2 §§9,10; 2021 c.572 §§12,13] Note: Section 78, chapter 122, Oregon Laws 2019, provides: Sec. 78. (1) The amendments to ORS 317A.161 by section 9, chapter 2, Oregon Laws 2020 (first special session), and section 12 of this 2021 Act apply to tax years beginning on or after January 1, 2020, and before January 1, 2022. (2) The amendments to ORS 317A.161 by section 10, chapter 2, Oregon Laws 2020 (first special session), and section 13 of this 2021 Act apply to tax years beginning on or after January 1, 2022. [2019 c.122 §78; 2020 s.s.1 c.2 §11; 2021 c.572 §14]
OR Rev Stat § 318.010 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 318 - Corporation Income Tax|Section 318.010 - Short title; Department of Revenue to administer chapter.

This chapter shall be known and may be cited as the Corporation Income Tax Act of 1955, and it shall be administered by the Department of Revenue. [1955 c.334 §1]
OR Rev Stat § 318.020 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 318 - Corporation Income Tax|Section 318.020 - Imposition of tax.

(1) There hereby is imposed upon every corporation for each taxable year a tax at the rate provided in ORS 317.061 upon its Oregon taxable income derived from sources within this state, other than income for which the corporation is subject to the tax imposed by ORS chapter 317 according to or measured by its Oregon taxable income. (2) Income from sources within this state includes income from tangible or intangible property located or having a situs in this state and income from any activities carried on in this state, regardless of whether carried on in intrastate, interstate or foreign commerce. (3) Income that constitutes net long-term capital gain described in ORS 317.063 shall be taxed at the rate imposed under ORS 317.063. [1955 c.334 §2; 1957 c.607 §9; 1957 c.633 §1; 1961 c.55 §1; subsection (3) enacted as 1961 c.55 §2; 1975 c.368 §7; 1983 c.162 §44; 1999 c.21 §49; 2001 c.545 §5; 2005 c.94 §89]
OR Rev Stat § 318.031 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 318 - Corporation Income Tax|Section 318.031 - Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law.

It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS 305.140 and 305.150, ORS chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS 315.104, 315.141, 315.156, 315.176, 315.204, 315.208, 315.213, 315.304, 315.326, 315.331, 315.336, 315.506, 315.507, 315.523, 315.533, 315.593 and 315.643 (all only to the extent applicable to a corporation) and ORS chapter 317. [1983 c.162 §46 (enacted in lieu of 318.030); 1984 c.1 §13; 1985 c.761 §23; 1987 c.293 §49; 1987 c.911 §8f; 1989 c.625 §24; 1989 c.911 §5; 1991 c.457 §15; 1991 c.652 §11; 1991 c.928 §5; 1993 c.730 §6; 1995 c.79 §171; 1997 c.835 §41; 1999 c.21 §50; 1999 c.358 §5; 2001 c.114 §43; 2001 c.292 §13; 2001 c.674 §12; 2001 c.932 §11; 2001 c.957 §19; 2005 c.80 §3; 2005 c.94 §90; 2007 c.739 §8; 2007 c.883 §4; 2009 c.33 §§27,28; 2011 c.83 §22; 2011 c.730 §20; 2011 c.732 §10; 2017 c.610 §22; 2018 c.108 §8; 2019 c.579 §16]
OR Rev Stat § 318.040 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 318 - Corporation Income Tax|Section 318.040 - Exempt corporations.

In addition to the corporations exempt from the provisions of this chapter by the incorporation in this chapter of ORS 317.080, there shall also be exempt those foreign corporations whose activities in this state are confined to purchases of personal property, and the storage thereof incident to shipment outside the state, unless such foreign corporation is an affiliate of another foreign or domestic corporation which is doing business in Oregon or is subject to this chapter. Whether or not corporations are affiliated shall be determined as provided in section 1504 of the Internal Revenue Code. [1955 c.334 §4; 1977 c.866 §7; 1984 c.1 §14; 1985 c.802 §34]
OR Rev Stat § 318.060 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 318 - Corporation Income Tax|Section 318.060 - Rules and regulations; personnel.

The Department of Revenue is authorized to employ such personnel, and prescribe and prepare such rules, regulations, forms and tables as are necessary to place this chapter in operation. [1955 c.334 §7; 1957 c.528 §5]
OR Rev Stat § 318.070 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 318 - Corporation Income Tax|Section 318.070 - Disposition of revenue.

The net revenue from the tax imposed by this chapter shall be paid over to the State Treasurer and held in the General Fund as miscellaneous receipts available generally to meet any expense or obligation of the State of Oregon lawfully incurred. A working balance of unreceipted revenue from the tax imposed by this chapter may be retained by the Department of Revenue for the payment of refunds, but such working balance shall not at the close of any fiscal year exceed the sum of $50,000. [1955 c.334 §5]
OR Rev Stat § 318.074 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 318 - Corporation Income Tax|Section 318.074 - Disposition of revenue from tax imposed at increased rate; estimate.

(1) For tax years beginning on or after January 1, 2013, and before January 1, 2017, any revenue that is received as a result of a rate of tax above 7.5 percent imposed under this chapter and that is in excess of the revenue that would be received under this chapter at a rate of 7.5 percent shall be deposited into the Oregon Rainy Day Fund established by ORS 293.144. (2) For tax years beginning on or after January 1, 2017, any revenue that is received as a result of a rate of tax above 7.2 percent imposed under this chapter and that is in excess of the revenue that would be received under this chapter at a rate of 7.2 percent shall be deposited into the Oregon Rainy Day Fund established by ORS 293.144. (3) Before the end of each biennium, beginning with the biennium ending on June 30, 2015, the Department of Revenue shall estimate the revenue described in subsection (1) or (2) of this section that is received during the biennium. An amount equal to that estimate shall be transferred into the Oregon Rainy Day Fund established by ORS 293.144 on or before June 30 of each odd-numbered year. [2009 c.747 §4; 2013 s.s. c.5 §9]
OR Rev Stat § 318.106 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 318 - Corporation Income Tax|Section 318.106 - ORS 317.151 as part of chapter.

ORS 317.151 is incorporated into and made a part of this chapter. [1985 c.695 §4; 2009 c.33 §29]
OR Rev Stat § 318.130 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 318 - Corporation Income Tax|Section 318.130 - ORS 317.329 as part of chapter.

ORS 317.329 is incorporated into and made a part of this chapter by reference. [1985 c.802 §21d; 2009 c.33 §30]
OR Rev Stat § 319.030 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.030 - License required for dealer in motor vehicle fuel.

No dealer shall sell, use or distribute any motor vehicle fuel until the dealer has secured a dealer’s license as required by ORS 319.010 to 319.430.
OR Rev Stat § 319.040 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.040 - Application for and issuance of dealer’s license.

(1) Every person, before becoming a dealer in motor vehicle fuel in this state, shall make an application to the Department of Transportation for a license authorizing such person to engage in business as a dealer. (2) Applications for the license must be made on forms prescribed, prepared and furnished by the department. (3) The applications shall be accompanied by a duly acknowledged certificate containing: (a) The name under which the dealer is transacting business within Oregon. (b) The places of business and location of distributing stations of the dealer in Oregon. (c) The name and address of the managing agent, the names and addresses of the several persons constituting the firm or partnership and, if a corporation, the corporate name under which it is authorized to transact business and the names and addresses of its principal officers and registered agent. (4) If the dealer is an association of persons, firm, partnership or corporation organized under the laws of another state, territory or country, if it has not already done so, it must first comply with the laws of Oregon relating to the transaction of its appropriate business in Oregon. (5) The application for a motor vehicle fuel dealer’s license having been accepted for filing, and the bond required by ORS 319.050 having been accepted and approved, the department may issue to the dealer a license in such form as the department may prescribe to transact business as a dealer in the State of Oregon. The license so issued is not assignable, and is valid only for the dealer in whose name issued. (6) The department shall keep and file all applications and bonds with an alphabetical index thereof, together with a record of all licensed dealers. [Amended by 1957 c.209 §2; 1999 c.769 §18]
OR Rev Stat § 319.042 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.042 - Grounds for refusal to issue dealer license; hearing; records inspection.

(1) The Department of Transportation may refuse to issue a dealer license to a person who applies as provided in ORS 319.040 if the department finds that the person: (a) Was the holder of a license revoked under ORS 319.100; (b) Is applying for a license on behalf of a real party in interest whose license was revoked under ORS 319.100; (c) Was an officer, director, owner or managing employee of a nonindividual licensee whose license was revoked under ORS 319.100; (d) Owes a debt to the state under ORS 319.010 to 319.430; (e) Had a license issued by a jurisdiction other than Oregon to sell or buy untaxed motor vehicle fuel that was revoked or canceled for cause, whether the license was held by the person as an individual or as an officer, director, owner or managing employee or on behalf of a real party in interest; (f) In any jurisdiction, pleaded guilty to or was convicted of a crime directly related to the sale, use or distribution of motor vehicle fuel, whether as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of motor vehicle fuel; (g) Had a civil judgment imposed for conduct involving fraud, misrepresentation, conversion or dishonesty, as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of motor vehicle fuel; (h) Misrepresented or concealed a material fact in obtaining a license or in the reinstatement thereof; (i) Violated a statute or administrative rule regarding fuel taxation or distribution; (j) Failed to cooperate with the department’s investigations by: (A) Not furnishing requested documents; (B) Not furnishing when requested to do so a full and complete written explanation of a matter under investigation by the department; or (C) Not responding to a subpoena issued by the department; or (k) Failed to comply with an order issued by the department. (2) In addition to refusal of a license for reasons specified in subsection (1) of this section, the department may refuse to issue a dealer license for any other reason the department deems sufficient. (3) Before refusing to issue a license under this section, the department shall grant the applicant a hearing and shall give the applicant at least 10 days’ written notice of the time and place of the hearing. The hearing shall be a contested case hearing under the provisions of ORS chapter 183. (4) For purpose of consideration of an application for a license, the department may inspect or investigate the records of this state or of any other jurisdiction to verify the information on the application and to verify the applicant’s criminal and licensing history. [1999 c.769 §17] Note: 319.042 was added to and made a part of 319.010 to 319.430 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 319.050 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.050 - Performance bond; hearing.

(1) At the time of filing the certificate and application for a dealer’s license, the Department of Transportation shall require the dealer to file with the department, in a form prepared by the department, a bond executed by the dealer as principal with a corporate surety authorized to transact business in this state. The bond shall be payable to the State of Oregon conditioned upon performance of all the requirements of ORS 319.010 to 319.430, including the payment of all taxes, penalties and other obligations of the dealer arising out of ORS 319.010 to 319.430. (2) Except as provided in ORS 319.051, 319.052 and 319.053, a bond under subsection (1) of this section shall be in an amount that is equivalent to twice the dealer’s estimated monthly license tax, as determined by the department, or $250,000, whichever is less. (3) The department may reduce or increase the required amount for a bond as provided in ORS 319.051 and 319.052. (4) A bond given in connection with ORS 319.010 to 319.430 is a continuing instrument and covers any and all periods of time including the first and all subsequent periods for which a license may be granted in consequence of the giving of the bond. The liability of the surety on the bond for the aggregate of all claims that arise under the bond may not exceed the amount of the penalty of the bond. No recoveries on any bond or any execution of any new bond may invalidate any bond, but the total recoveries under any one bond may not exceed the amount of the bond. (5) A dealer required under this section to obtain a bond may demand by proper petition a hearing on the necessity of the bond or the reasonableness of the amount required. The department shall grant the petition for a hearing and shall hold the hearing within 10 days after the demand for the hearing. The decision of the department becomes final 10 days after service of the order on the dealer. The hearing is not subject to the requirements of ORS 183.413 to 183.470. [Amended by 1967 c.359 §690; 1999 c.769 §12; 2003 c.52 §1]
OR Rev Stat § 319.051 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.051 - Conditions for reduced bond amount.

(1) For a dealer described in subsection (2) of this section, the bond required by the Department of Transportation under ORS 319.050 shall be in an amount that is equivalent to twice the dealer’s estimated monthly license tax, as determined by the department, or $100,000, whichever is less. (2) The provisions of subsection (1) of this section apply to a dealer who held a valid dealer’s license on October 23, 1999, issued under ORS 319.010 to 319.430, and who, since October 23, 1999, has: (a) Not been required to file a bond greater than $100,000; and (b) Performed, as determined by the department, the requirements of ORS 319.010 to 319.430, including the payment of all taxes, penalties and other obligations of the dealer arising out of ORS 319.010 to 319.430. [2003 c.52 §3] Note: 319.051 to 319.053 were added to and made a part of 319.010 to 319.430 by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 319.053 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.053 - Amount of bond when twice license tax is less than $1,000.

If the amount that is equivalent to twice the amount of a dealer’s estimated monthly license tax, as determined by the Department of Transportation, is an amount that is less than $1,000, the bond amount required by ORS 319.050, 319.051 or 319.052 shall be $1,000. [2003 c.52 §5] Note: See note under 319.051.
OR Rev Stat § 319.060 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.060 - Deposit in lieu of bond.

In lieu of the bond or bonds in total amount as fixed under ORS 319.050, 319.051, 319.052 or 319.053, any dealer may deposit with the State Treasurer, under such terms and conditions as the Department of Transportation may prescribe, a like amount of lawful money of the United States or bonds or other obligations of the United States, the State of Oregon, or any county of this state, of an actual market value not less than the amount so fixed by the department. [Amended by 2003 c.52 §7]