reglab/housing_qa huggingface dataset:
OR Rev Stat § 317.930 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317 - Corporation Excise Tax|Section 317.930 - Exceptions and limitations.

In addition to the exclusions and modifications contained in section 512(b) of the Internal Revenue Code, in determining unrelated business taxable income: (1) There shall be excluded, in the case of any school, college or university, which rents real property to its students or faculty, all rents derived therefrom, providing that such property is actually a part of the school and that the continued presence of the students and faculty thereon is necessary to the educative function of the institution. (2) There shall be subtracted any amount treated as derived from the conduct of an unrelated trade or business under section 995(g) of the Internal Revenue Code (relating to distributions to DISC tax-exempt shareholders). [1959 c.356 §4; 1979 c.580 §3; 1983 c.162 §43; 1991 c.457 §14a]
OR Rev Stat § 317.950 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317 - Corporation Excise Tax|Section 317.950 - Assessment of deficiency.

If the Department of Revenue finds that unrelated business taxable income, or any portion thereof, has not been assessed, it may, at any time within three years after the return was filed, or in case no return was filed within five years from the time the return should have been filed, compute the tax and give notice to the corporation of the amount due, including penalty and interest thereon. These limitations to the assessment of such tax or additional tax, including penalty and interest thereon, do not apply to the assessment of additional taxes, and penalty and interest thereon, upon false or fraudulent returns or in cases where with a fraudulent intent no return has been filed. ORS 314.410 is also applicable to the extent that it is not inconsistent with the provisions of this section. [1959 c.356 §6]
OR Rev Stat § 317.991 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317 - Corporation Excise Tax|Section 317.991 - Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans.

(1) The Director of the Housing and Community Services Department may assess a civil penalty against any project owner in an amount not to exceed three times the value of the tax credit available in any year on a project during which the owner does not comply with the provisions of ORS 317.097 and the rules promulgated thereunder. (2) Notwithstanding the provisions of any other law, an order of the director assessing such a civil penalty shall be deemed final, unless review from the director is requested in writing within 30 days of receipt of notice thereof. The request shall specify the grounds upon which the project owner contests the proposed order of assessment. (3) The issuance of orders assessing civil penalties pursuant to this section, the conduct of hearings and the judicial review thereof shall be as provided in ORS chapter 183. (4) When an order assessing a civil penalty becomes final by operation of law or on appeal, unless the amount of penalty is paid within 10 days after the order becomes final, the order constitutes a judgment and may be recorded with the county clerk in any county of this state. The clerk shall thereupon record the name of the project owner incurring the penalty and the amount of the penalty in the County Clerk Lien Record. The penalty provided in the order so recorded shall become a lien upon the title to any interest in property owned by the project owner against whom the order is entered, and execution may be issued upon the order in the same manner as execution upon a judgment of a court of record. (5) Civil penalties, and judgments entered thereon, due to the director under this section from any project owner shall be deemed preferred to all general claims in all bankruptcy proceedings, trustee proceedings and proceedings for the administration of estates and receiverships involving the project owner liable therefor or the property of such project owner. (6) All moneys collected under this section shall be paid into the Housing Finance Fund. (7) All costs of enforcement and collection, including attorney fees, may be paid by the director directly from the Housing Finance Fund without further authorization of law. (8) As used in this section, "director" means the Director of the Housing and Community Services Department. [1991 c.737 §4; 1999 c.21 §48]
OR Rev Stat § 317A.102 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.102 - Determination of commercial activity of taxpayer engaged in farming operation.

(1) As used in this section: (a)(A) "Agricultural commodity" includes all agricultural, horticultural, viticultural and vegetable products produced in this state, including bees and honey. (B) "Agricultural commodity" does not include timber or timber products. (b) "Broker" means any person, other than a dealer, commission merchant or cash buyer, that negotiates the purchase or sale of any agricultural commodity but does not handle the agricultural commodity. (c) "Farming operation" means an entity doing business in a sector described under codes 111, 112 or 115 of the North American Industry Classification System. (2) A taxpayer that is engaged in a farming operation that sells agricultural commodities to a broker or wholesaler may demonstrate the percentage of the taxpayer’s goods sold in this state compared to outside this state, for purposes of determining commercial activity, by: (a) Obtaining, from the broker or wholesaler receiving an agricultural commodity from the taxpayer, a certificate that states the percentage; or (b) Using an industry average percentage, for sales of the agricultural commodity made the previous tax year, that is based on the most recent information from the United States Department of Agriculture National Agricultural Statistics Service and other sources of sales information. [2020 s.s.1 c.2 §6]
OR Rev Stat § 317A.103 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.103 - Accounting methods.

(1) A taxpayer’s method of accounting for commercial activity, cost inputs and labor costs for a tax year shall be the same as the taxpayer’s method of accounting for federal income tax purposes for the taxpayer’s federal tax year that includes the tax year. If a taxpayer’s method of accounting for federal income tax purposes changes, the taxpayer’s method of accounting for commercial activity under ORS 317A.100 to 317A.158 shall be changed accordingly. (2) For a unitary group: (a) If all members of the unitary group use the same annual accounting period for federal income tax purposes, the unitary group’s tax year is the annual accounting period used by all members for federal income tax purposes under section 441 of the Internal Revenue Code. (b) If the unitary group includes members with different accounting periods and two or more members of the unitary group file a federal consolidated return, the unitary group’s tax year is the annual accounting period of the federal consolidated group under section 441 of the Internal Revenue Code. (c) In all other instances, the unitary group’s tax year is the accounting period used by the unitary group’s designated reporting entity, unless otherwise required or permitted under rules adopted by the Department of Revenue. (3) If a taxpayer changes the taxpayer’s tax year for federal income tax purposes under section 441 of the Internal Revenue Code, the taxpayer shall notify the department of the change in the form, time and manner prescribed by the department. [2019 c.122 §59; 2021 c.572 §5]
OR Rev Stat § 317A.106 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.106 - Unitary groups.

(1) A unitary group shall register, file and pay taxes under ORS 317A.100 to 317A.158 as a single taxpayer and may exclude receipts from transactions among its members. (2) The unitary group shall designate a single member as reporting entity to register, file and pay taxes on behalf of the unitary group. The unitary group may change the reporting entity only when the entity no longer has substantial nexus with this state under ORS 317A.116, is no longer a member of the unitary group or as otherwise permitted or required by the Department of Revenue in rule, at which time the unitary group taxpayer shall designate another entity as the reporting entity. (3) The department may collect identifying information about all members of a unitary group and may require disclosure to the department, for each member, of the commercial activity in Oregon and in the United States. (4) Notwithstanding the provisions of ORS 317A.100 to 317A.158 applicable to unitary groups, unitary group taxpayers may elect to modify unitary group membership to exclude all foreign members with no commercial activity, or amounts realized but by definition excluded from commercial activity, that is sourced to Oregon. The department shall by rule adopt policies and procedures for elections made under this subsection, including: (a) The time and manner of making or terminating an election; (b) The allowed duration of an election; (c) The department’s discretion to disallow an election in whole or in part; (d) The withdrawal before filing of an election by a taxpayer; (e) The treatment of property of the unitary group that is transferred into this state; (f) Filing, payment of fees and registration governing the election; and (g) Any other policies and procedures that the department deems necessary for the administration and operation of an election allowed under this subsection. [2019 c.122 §60; 2020 s.s.1 c.2 §2; 2021 c.572 §6]
OR Rev Stat § 317A.109 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.109 - Taxation of property transferred into state; rules.

(1) Except as provided in subsection (2) of this section: (a) A person shall include as taxable commercial activity the value of property the person transfers into this state for the person’s own use in the course of a trade or business within one year after the person receives the property outside this state; and (b) In the case of a unitary group, the taxpayer shall include as taxable commercial activity the value of property that any of the taxpayer’s members transferred into this state for the use in the course of a trade or business by any of the taxpayer’s members within one year after the taxpayer receives the property outside this state. (2) Property brought into this state within one year after it is received outside this state by a person or unitary group described in subsection (1) of this section may not be included as taxable commercial activity as required under subsection (1) of this section if the person or unitary group can show or if the Department of Revenue ascertains that the property’s receipt outside this state by the person or unitary group followed by its transfer into this state within one year was not intended in whole or in part to avoid in whole or in part the tax imposed under ORS 317A.100 to 317A.158. (3) The department may adopt rules necessary to administer this section. [2019 c.122 §61; 2019 c.579 §51]
OR Rev Stat § 317A.113 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.113 - Joint and several liability.

All members of a unitary group during the tax year or periods for which additional tax, penalty or interest is owed are jointly and severally liable for such amounts. Although the reporting person shall be assessed for the liability, amounts due may be collected by assessment against any member of the unitary group or pursued against any member of the unitary group. [2019 c.122 §62]
OR Rev Stat § 317A.119 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.119 - Subtraction.

(1) A taxpayer shall subtract from commercial activity sourced to this state 35 percent of the greater of the following amounts paid or incurred by the taxpayer in the tax year: (a) The amount of cost inputs; or (b) The taxpayer’s labor costs. (2) The amount in subsection (1)(a) or (b) of this section may not include: (a) Expenses from transactions among members of a unitary group, as excluded under ORS 317A.106; or (b) Cost inputs or labor costs that are attributable to a taxpayer’s receipts from an item that is not commercial activity. (3) Any taxpayer having commercial activity both within and without this state shall apportion the amount of the subtraction in subsection (1) of this section, after providing for any exclusions in subsection (2) of this section, as follows: (a) As provided in ORS 314.650 and 314.665; (b) For taxpayers subject to alternative apportionment under ORS chapter 314, the required applicable apportionment method; or (c) As provided for by the Department of Revenue by rule. (4) Notwithstanding subsection (3) of this section, a unitary group with members subject to multiple apportionment methods under ORS chapter 314 shall apportion the amount of the subtraction in subsection (1) of this section, after providing for any exclusions, as provided by the department by rule. (5) Notwithstanding subsection (1) of this section, the subtraction under this section may not exceed 95 percent of the taxpayer’s commercial activity in this state. (6) A unitary group required to apportion the amount of the subtraction shall include all members of the unitary group for purposes of determining the group’s subtraction amount and apportionment ratio. [2019 c.122 §64; 2019 c.579 §53; 2020 s.s.1 c.2 §4; 2021 c.572 §7]
OR Rev Stat § 317A.122 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.122 - Exclusion for subcontracting payments.

An exclusion from taxable commercial activity shall be allowed for subcontracting payments for labor costs that are made by a general contractor, as defined in ORS 701.005, to a subcontractor, as defined in ORS 701.410, pursuant to a contract for residential real estate construction. The exclusion under this section: (1) Shall be allowed only for single-family residential construction located in Oregon; (2) Is not allowed for payment for materials, land or permits; (3) Is not allowed for payments between subcontractors; and (4) Shall be 15 percent of payments for labor by the general contractor. [2019 c.579 §58] Note: Section 59, chapter 579, Oregon Laws 2019, provides: Sec. 59. Section 58 of this 2019 Act [317A.122] applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. [2019 c.579 §59]
OR Rev Stat § 317A.125 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.125 - Rate of taxation; exemption amount.

(1) The corporate activity tax imposed under ORS 317A.116 for each tax year shall equal $250 plus the product of the taxpayer’s taxable commercial activity in excess of $1 million for the tax year multiplied by 0.57 percent. (2) A tax is not owed under this section if the person’s taxable commercial activity does not exceed $1 million. [2019 c.122 §65; 2021 c.572 §8]
OR Rev Stat § 317A.128 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.128 - Sourcing of commercial activity; rules.

(1) For purposes of ORS 317A.100 to 317A.158, commercial activity shall be sourced to this state as follows: (a) In the case of the sale, rental, lease or license of real property, if and to the extent the property is located in this state. (b) In the case of the rental, lease or license of tangible personal property, if and to the extent the property is located in this state. (c) In the case of the sale of tangible personal property, if and to the extent the property is delivered to a purchaser in this state. (d) In the case of the sale of a service, if and to the extent the service is delivered to a location in this state. (e) In the case of the sale, rental, lease or license of intangible property, if and to the extent the property is used in this state. If the receipts are not based on the amount of use of the property, but rather on the right to use the property, and the payor has the right to use the property in this state, the receipts shall be sourced to this state to the extent the receipts are based on the right to use the property in this state. (f) In the case of a financial institution or an insurer, commercial activity not otherwise described in this section is sourced to this state if it is from business conducted in this state. (2) If the sourcing provisions of subsection (1) of this section do not fairly represent the extent of a person’s commercial activity attributable to this state, the person may request, or the Department of Revenue may require or permit, an alternative method. A request under this subsection by a person must be made within the statute of limitations applicable to ORS 317A.100 to 317A.158. (3) The department may adopt rules to provide additional guidance to the application of this section, and to provide alternative methods of sourcing commercial activity that apply to financial institutions and to insurers, and to any other persons, or a subset of persons, that are engaged in similar business or trade activities. [2019 c.122 §66; 2019 c.579 §54]
OR Rev Stat § 317A.131 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.131 - Registration; rules.

(1)(a) Any person or unitary group with commercial activity in excess of $750,000 in a tax year shall register with the Department of Revenue. (b) Except as provided in paragraph (c) of this subsection, a person or unitary group shall be required to register only once and shall register in the year in which the person or unitary group first exceeds $750,000 in commercial activity. (c) If a person or unitary group that has registered under this section subsequently undergoes a merger or other reorganization, the department may require the person or unitary group, or any successor, to register at a later date. (2) The department by rule may establish the information pertaining to the person or unitary group that must be submitted to the department accompanying the registration and the time and manner for issuance of registrations under this section. (3) The department may impose a penalty for failing to register as required under this section, not to exceed $100 per month that a person or unitary group has failed to register or a total of $1,000 in a tax year. The penalty under this subsection may be imposed not earlier than 30 days after the date on which the commercial activity of the person or unitary group exceeds $750,000 for the tax year. [2019 c.122 §68; 2020 s.s.1 c.2 §7; 2021 c.572 §9]
OR Rev Stat § 317A.134 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.134 - Records.

Every person doing business in this state shall keep records, receipts, invoices and other pertinent papers related to the corporate activity tax imposed under ORS 317A.116 in a form required by the Department of Revenue. [2019 c.122 §69]
OR Rev Stat § 317A.137 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.137 - Returns; payment; rules.

(1) For purposes of the corporate activity tax imposed under ORS 317A.116, every person doing business in this state with commercial activity for the tax year in excess of $1 million shall file an annual return not later than the 15th day of the fourth month following the end of the tax year. The return must be filed with the Department of Revenue in a form prescribed by the department. (2) The corporate activity tax imposed under ORS 317A.116 is due and estimated tax payments for the previous quarter are payable to the department on or before the 4th, 7th and 10th months of the tax year and the first month immediately following the end of the tax year. (3) The department may by rule extend the time for making any return for good cause. If the time for filing a return is extended at the request of a taxpayer, interest on any unpaid tax at the rate established under ORS 305.220 from the time the return was originally required to be filed to the time of payment, shall be added and paid. [2019 c.122 §70; 2019 c.579 §56; 2021 c.572 §10] Note: Sections 1 and 2, chapter 572, Oregon Laws 2021, provide: Sec. 1. Section 2 of this 2021 Act is added to and made a part of ORS 317A.100 to 317A.158. [2021 c.572 §1] Sec. 2. Short year tax return required for certain taxpayers. (1) For the 2021 calendar year, taxpayers using a federal tax year other than the calendar year, pursuant to section 441 of the Internal Revenue Code or under rules adopted by the Department of Revenue, must register with the department and file a short year tax return. (2) The short year tax return required under this section is applicable to a period starting January 1, 2021, and ending on the last day of the taxpayer’s federal tax year that ends in calendar year 2021. A taxpayer subject to the short year registration and filing requirement shall prorate, for the number of days to which the short year tax return is applicable, the commercial activity threshold of $750,000 provided in ORS 317A.100, 317A.116 and 317A.131, the tax rate threshold of $1 million provided in ORS 317A.125 and 317A.137 and the subtraction amount allowed in ORS 317A.119. (3) A taxpayer shall file the 2021 short year tax return required under this section no later than April 15, 2022. (4) The department may adopt rules necessary to carry out the provisions of fiscal year filing and short year tax returns, including policies and procedures for payment methods, due dates, timelines, forms, proration methods and reconciling accounting inconsistencies between tax years. [2021 c.572 §2]
OR Rev Stat § 317A.140 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.140 - Accounting; installment payment; rules.

(1) Subject to rules adopted by the Department of Revenue, the corporate activity tax imposed under ORS 317A.116 becomes payable in accordance with the system of accounting regularly employed by the taxpayer. (2) In the case of a lease, contract, sale or arrangement described in section 4216(c) of the Internal Revenue Code, rules similar to the rules of section 4217(e)(2) of the Internal Revenue Code shall apply for purposes of the corporate activity tax. (3) A person is entitled to a credit or refund for taxes previously paid on debts that are deductible under section 166 of the Internal Revenue Code. [2019 c.122 §71]
OR Rev Stat § 317A.143 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 317A - Corporate Activity Tax|Section 317A.143 - Rules; uniformity.

The Department of Revenue is authorized to and shall adopt rules requiring uniformity in application, reporting and collection and otherwise carrying out the purposes of ORS 317A.100 to 317A.158. [2019 c.122 §72]