reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 317 - Corporation Excise Tax › Section 317.850 - Disposition of revenue.

(1) The net revenue from the tax imposed by this chapter, after deduction of refunds, 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.
(2) A working balance of unreceipted revenue from the tax imposed by this chapter may be retained for the payment of refunds, but such working balance may not at the close of any fiscal year exceed the sum of $500,000.
(3) Moneys are continuously appropriated to the Department of Revenue to make:
(a) The refunds authorized under subsection (2) of this section;
(b) The refund payments in excess of tax liability authorized under ORS 315.133; and
(c) The refund payments in excess of tax liability authorized under ORS 315.519. [Formerly 317.590; 2001 c.114 §42; 2022 c.115 §14; 2023 c.298 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 317 - Corporation Excise Tax › Section 317.853 - 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 §2; 2013 s.s. c.5 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 317 - Corporation Excise Tax › Section 317.920 - Tax imposed on unrelated business income of certain exempt corporations.

(1) Notwithstanding ORS 317.080, a corporation otherwise exempt from tax under ORS 317.080 (1), (2), (3), (4), (7) or (9) shall be subject to the tax imposed by and in accordance with the provisions of this chapter, but only as to its unrelated business taxable income, as defined under the Internal Revenue Code.
(2) Subsection (1) of this section shall not apply to an organization described in section 501(c)(1) of the Internal Revenue Code.
(3) In the case of unrelated business income of a private foundation described in section 509 of the Internal Revenue Code, the first quarter of estimated tax due under ORS 314.515 (1)(a) shall be paid on or before the 15th day of the fifth month of the taxable year. [1959 c.356 §2; 1975 c.652 §90; 1983 c.162 §42; 1985 c.802 §28b; 1987 c.293 §48; 1997 c.839 §37; 1999 c.90 §25a]
2023 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]
2023 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]
2023 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]
2023 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.
(d) "Processor" means an entity doing business as a food processor, as defined in ORS 307.455, or as the operator of a custom processing establishment, as defined in ORS 603.010, or otherwise engaged in the business of preparing an agricultural commodity for first sale.
(2) A taxpayer that is engaged in a farming operation that sells agricultural commodities to a broker, processor 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, processor 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; 2023 c.397 §2]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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;
(b) Cost inputs or labor costs that are attributable to a taxpayer’s receipts from an item that is not commercial activity; or
(c) Cost paid by a dealer for items of precious metal.
(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; 2023 c.397 §3]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 317A - Corporate Activity Tax › Section 317A.123 - Receipts from sale of prescription drugs excluded.

(1) As used in this section:
(a) "Eligible pharmacy" means a pharmacy that has nine or fewer locations under common ownership in this state. "Eligible pharmacy" does not include a pharmacy that caters primarily to veterinary customers.
(b) "Pharmacy" has the meaning given that term in ORS 689.005.
(2) Notwithstanding ORS 317A.100, amounts received by an eligible pharmacy in receipt for the sale of prescription drugs are excluded from the definition of commercial activity and are exempt from the tax imposed under ORS 317A.116. [2022 c.82 §10]
Note:
Section 16 (4), chapter 82, Oregon Laws 2022, provides:
Sec. 16.
(4) Section 10 of this 2022 Act [317A.123] applies to tax years beginning on or after January 1, 2022, and before January 1, 2026. [2022 c.82 §16(4)]
2023 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]
2023 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]
2023 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]
2023 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. If the 15th day of the fourth month falls on a Saturday, Sunday or legal holiday, including any legal holiday in the District of Columbia, the return is due on the next business day following the Saturday, Sunday or legal holiday. 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 last day of the 4th, 7th and 10th months of the tax year and of the first month immediately following the end of the tax year.
(3) The department may by rule extend the time for making any return. If the time for filing a return is extended, 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; 2022 c.82 §6; 2023 c.397 §4]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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, 315.124, 315.133, 315.141, 315.156, 315.176, 315.204, 315.208, 315.213, 315.283, 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; 2022 c.34 §12; 2022 c.115 §16; 2023 c.490 §24]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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.
2023 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.
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.070 - Release of surety.

Any surety on a bond furnished by a dealer as provided in ORS 319.050 shall be released and discharged from any and all liability to the state accruing on such bond after the expiration of 30 days from the date upon which the surety has lodged with the Department of Transportation a written request to be released and discharged, but this provision shall not operate to relieve, release or discharge the surety from any liability already accrued or which accrues before the expiration of the 30-day period. The department shall promptly, upon receiving the request, notify the dealer who furnished the bond, and unless the dealer, on or before the expiration of the 30-day period, files a new bond, or makes a deposit in accordance with the requirements of ORS 319.050 and 319.060, the department forthwith shall cancel the dealer’s license.