OAR 150-314-0319
Estimated Tax: Apportioned Returns
Corporations that are required to apportion income between Oregon and other states, are required to use either the current period's actual or the prior full year's apportionment factor to meet the annualization exception to underpayment of estimated taxes. The prior year's apportionment factor may only be used if the prior year's return covered a full 12 months and the Oregon apportionment factor was greater than zero.
Amendment history
Renumbered from 150-314.525(1)(c)-(A), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-314-0246 · Interest Computation — Offset
- 150-314-0248 · Refund Offset Priority
- 150-314-0250 · Refunds; Net Operating Loss and Net Capital Loss…
- 150-314-0252 · Effect of Federal Extension of Period for Assessment
- 150-314-0254 · Separate Refunds When a Joint Return Has Been Filed
- 150-314-0256 · Refunds of Tax Overpayments to Spouse or Heirs
- 150-314-0265 · Model Recordkeeping and Retention
- 150-314-0267 · Requirement to Provide Copies of Documents
- 150-314-0275 · Definition: Collection Charge
- 150-314-0277 · Payment Secured by Bond, Deposit or Otherwise
- 150-314-0279 · Statute of Limitation on Tax Collection
- 150-314-0285 · Assessment of Withholding Tax Against Liable Officers
- 150-314-0290 · Estimated Tax: When Estimates Are Required; Refunds…
- 150-314-0292 · Estimated Tax: When Estimates Are Required For Tax…
- 150-314-0294 · Estimated Tax: Affiliated Corporations
- 150-314-0300 · Estimated Tax: Due Dates of Payments for Short-Period…
- 150-314-0302 · Estimated Tax: Application of Payments
- 150-314-0310 · Requirement to Use Electronic Funds Transfer
- 150-314-0315 · Corporation Estimated Tax: Delinquent or Underestimated…
- 150-314-0317 · Estimated Tax: Consolidated Return Underpayments
- 150-314-0319 · Estimated Tax: Apportioned Returns
- 150-314-0321 · Estimated Tax: Application of Net Loss, Annualized…
- 150-314-0323 · Estimated Tax: Interest on Underpayment
- 150-314-0325 · Estimated Tax: Computation of Underpayment
- 150-314-0327 · Underpayment of Estimated Tax; First and Second…
- 150-314-0335 · Apportionable and Nonapportionable Income Defined
- 150-314-0337 · Apportionable and Nonapportionable Income; Application…
- 150-314-0339 · Proration of Deductions
- 150-314-0345 · Apportionment and Allocation of Income Generally
- 150-314-0347 · Application of ORS 314.610 to 314.667: Allocation
- 150-314-0349 · Apportionment and Allocation for a Taxpayer Carrying on…
- 150-314-0351 · Two or More Businesses of a Single Taxpayer
- 150-314-0353 · Apportionment for Long-Term Construction Contracts
- 150-314-0355 · Special Rules: Installment Sales
- 150-314-0357 · Modified Factors for Motion Picture and Television Film…
- 150-314-0365 · Taxable in Another State; In General
- 150-314-0367 · Taxable in Another State; When a Taxpayer is “Subject…
- 150-314-0369 · Taxable in Another State; When a State has Jurisdiction…
- 150-314-0371 · Taxable in Another State; Washington Business and…
- 150-314-0380 · Allocation of Interest and Dividends