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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317A - Corporate Activity Tax
Section 317A.131 - Registration; rules.
Universal Citation: OR Rev Stat § 317A.131 (2019)
(1) Any person or unitary group with commercial activity in excess of $750,000 in the tax year shall register with the Department of Revenue.
(2) The department by rule may establish the information pertaining to the person or unitary group that must be submitted to the department accompanying the registration and the time and manner for issuance of registrations under this section.
(3) The department may impose a penalty for failing to register as required under this section, not to exceed $100 per month that a person or unitary group has failed to register or a total of $1,000 in a calendar year. The penalty under this subsection may be imposed not earlier than 30 days after the date on which the commercial activity of the person or unitary group exceeds $750,000 for the tax year. [2019 c.122 §68]
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