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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317A - Corporate Activity Tax
- Section 317A.100 - Definitions.
- Section 317A.103 - Accounting methods.
- Section 317A.106 - Unitary groups.
- Section 317A.109 - Taxation of property transferred into state; rules.
- Section 317A.113 - Joint and several liability.
- Section 317A.116 - Corporate activity tax imposed on commercial activity.
- Section 317A.119 - Subtraction.
- Section 317A.122 - Exclusion for subcontracting payments.
- Section 317A.125 - Rate of taxation; exemption amount.
- Section 317A.128 - Sourcing of commercial activity; rules.
- Section 317A.131 - Registration; rules.
- Section 317A.134 - Records.
- Section 317A.137 - Returns; payment; rules.
- Section 317A.140 - Accounting; installment payment; rules.
- Section 317A.143 - Rules; uniformity.
- Section 317A.146 - Quitting business; successor.
- Section 317A.149 - Applicability of other provisions of tax law.
- Section 317A.152 - Payments to Department of Revenue.
- Section 317A.155 - Suspense account; payment of refunds; disposition of net revenue.
- Section 317A.158 - Local taxes preempted.
- Section 317A.161 - Interest and penalties.
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