Or. Admin. Code § 150-314-0292

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-314-0292 - Estimated Tax: When Estimates Are Required For Tax Exempt Corporations

Tax exempt corporations subject to tax on their "Unrelated Business Income" and that are required to file and pay federal income taxes, must also file an Oregon tax return. If their Oregon tax liability is more than $500, estimated tax payments must be made.

Or. Admin. Code § 150-314-0292

TC 9-1981, f. 12-7-81, cert. ef. 12-31-81; RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; RD 15-1987, f. 12-10-87, cert. ef. 12-31-87; RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-314.505-(C); Renumbered from 150-314.505-(B), REV 30-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.305