Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0294 - Estimated Tax: Affiliated Corporations
Universal Citation: OR Admin Rules 150-314-0294
Current through Register Vol. 63, No. 9, September 1, 2024
(1) If two or more affiliated corporations file a consolidated state return as described in ORS 317.710 through 317.725, each shall be jointly and severally liable for the filing and payment of the estimated tax liability. Estimated tax shall be made on a consolidated basis.
(2) See OAR 150-314.525(1)-(B) for an explanation of how to compute an underpayment of estimated taxes for corporations filing a consolidated Oregon return.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.505
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