Department of Revenue
Chapter 150
Division 314
INCOME TAXATION GENERALLY
GENERAL PROVISIONS
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.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 314.505 & 317.920
History:
Renumbered from 150-314.505-(B), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16
RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-314.505-(C)
RD 15-1987, f. 12-10-87, cert. ef. 12-31-87
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
TC 9-1981, f. 12-7-81, cert. ef. 12-31-81