Con-Way Inc. & Affiliates v. Dept. of Rev.
Annotate this CaseThe issue before the Supreme Court in this appeal was whether a taxpayer could satisfy its obligation to "pay annually to the state" the $75,000 corporate minimum tax under ORS 3 317.090(2), by claiming on its corporate excise tax return a $75,000 "Business Energy Tax Credit" (BETC) under ORS 315.354. The Tax Court concluded that the taxpayer, Con-Way, could satisfy its tax liability under ORS 317.090(2) by claiming a BETC on its return. The Department of Revenue (department) appealed, arguing that the Tax Court's conclusion was inconsistent with ORS 317.090(2), on the ground that a tax credit cannot be used to pay or otherwise satisfy the minimum tax imposed under ORS 2 317.090(2). Upon review, the Supreme Court affirmed.
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