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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317A - Corporate Activity Tax
Section 317A.125 - Rate of taxation; exemption amount.
Universal Citation: OR Rev Stat § 317A.125 (2019)
(1) The corporate activity tax imposed under ORS 317A.116 for each calendar year shall equal $250 plus the product of the taxpayer’s taxable commercial activity in excess of $1 million for the calendar year multiplied by 0.57 percent.
(2) A tax is not owed under this section if the person’s taxable commercial activity does not exceed $1 million. [2019 c.122 §65]
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