Corporation Excise Tax
Minimum tax
Notes of Decisions
Taxpayer may satisfy liability under section by claiming Business Energy Tax Credit under ORS 315.354 on tax return. Con-Way Inc. & Affiliates v. Dept. of Revenue, 353 Or 616, 302 P3d 804 (2013)
Notes of Decisions
Congress is empowered by Commerce Clause, U.S. Const. Art. I, Section VIII, to place three year moratorium on "doing business" taxes imposed by states on federally insured savings and loan associations which do not have their principal place of business in taxing state. Pac. First Fed. Savings & Loan v. Dept. of Rev., 293 Or 138, 645 P2d 27 (1982)
For purposes of claim preclusion, all issues regarding taxpayer's corporate excise tax liability for tax year constitute same claim. U.S. Bancorp v. Dept. of Revenue, 15 OTR 13 (1999)