Joint and several liability
Source:
Section 317A.113 — Joint and several liability, https://www.oregonlegislature.gov/bills_laws/ors/ors317A.html (accessed May 26, 2025).
317A.100
Definitions 317A.102
Determination of commercial activity of taxpayer engaged in farming operation 317A.103
Accounting methods 317A.106
Unitary groups 317A.109
Taxation of property transferred into state 317A.113
Joint and several liability 317A.116
Corporate activity tax imposed on commercial activity 317A.119
Subtraction 317A.122
Exclusion for subcontracting payments 317A.123
Receipts from sale of prescription drugs excluded 317A.125
Rate of taxation 317A.128
Sourcing of commercial activity 317A.131
Registration 317A.134
Records 317A.137
Returns 317A.140
Accounting 317A.143
Rules 317A.146
Quitting business 317A.149
Applicability of other provisions of tax law 317A.152
Payments to Department of Revenue 317A.155
Suspense account 317A.158
Local taxes preempted 317A.161
Interest and penalties
Definitions 317A.102
Determination of commercial activity of taxpayer engaged in farming operation 317A.103
Accounting methods 317A.106
Unitary groups 317A.109
Taxation of property transferred into state 317A.113
Joint and several liability 317A.116
Corporate activity tax imposed on commercial activity 317A.119
Subtraction 317A.122
Exclusion for subcontracting payments 317A.123
Receipts from sale of prescription drugs excluded 317A.125
Rate of taxation 317A.128
Sourcing of commercial activity 317A.131
Registration 317A.134
Records 317A.137
Returns 317A.140
Accounting 317A.143
Rules 317A.146
Quitting business 317A.149
Applicability of other provisions of tax law 317A.152
Payments to Department of Revenue 317A.155
Suspense account 317A.158
Local taxes preempted 317A.161
Interest and penalties