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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317A - Corporate Activity Tax
Section 317A.106 - Unitary groups.
Universal Citation: OR Rev Stat § 317A.106 (2019)
A unitary group shall register, file and pay taxes under ORS 317A.100 to 317A.158 as a single taxpayer and may exclude receipts from transactions among its members. The Department of Revenue may collect identifying information about all members of a unitary group and may require disclosure to the department, for each member, of the commercial activity in Oregon and in the United States. [2019 c.122 §60]
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