OAR 150-318-0030
Relation of Act to ORS Chapter 317

If a corporation is “doing business” in Oregon and is therefore subject to ORS Chapter 317 (Corporation Excise Tax), The Corporation Excise Tax Act of 1929, the income taxed under Chapter 317 is not subject to taxation under ORS Chapter 318 (Corporation Income Tax). A foreign or domestic corporation which is authorized to do business within this state, having qualified with the Corporation Commissioner, which is not “doing business,” but nevertheless receives income ascribable to Oregon, is subject to ORS Chapter 318 (Corporation Income Tax). There is no provision for election as to which Act is applicable as to what income; the facts will govern in each instance.

Source: Rule 150-318-0030 — Relation of Act to ORS Chapter 317, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-318-0030.

Last Updated

Jun. 8, 2021

Rule 150-318-0030’s source at or​.us