Credit for taxes paid another state
- rules
Source:
Section 316.082 — Credit for taxes paid another state; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
.
Notes of Decisions
Washington business and occupation tax is tax levied on business activity and does not qualify for credit allowed for income based taxes paid to other states. Keller v. Dept. of Rev., 12 OTR 381 (1993), aff’d 319 Or 73, 872 P2d 414 (1994)
“Member” entitled to pro rata share of credit includes any person who must report S corporation income and deductions, whether or not person is shareholder. Bishop v. Department of Revenue, 14 OTR 10 (1996)
Taxpayer paying taxes to more than one other state must apply statutory credit limitation separately to tax paid to each other state rather than applying limit to aggregate taxes paid to all other states. Schuette v. Dept. of Revenue, 14 OTR 164 (1997), aff’d 326 Or 213, 951 P2d 690 (1997)