OAR 150-317-0360
Definition of “State”
For purposes of ORS 317.309, the term "state" shall mean any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, and a territory or possession of the United States, and any foreign country or political subdivision thereof.
[ED. NOTE: To view attachments referenced in rule text, click here for PDF copy.]
Amendment history
Renumbered from 150-317.309, REV 68-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-317-0160 · Exemption and Return Requirements
- 150-317-0170 · Minimum Tax
- 150-317-0190 · Affordable Housing Credit; Definitions; Transfers; Carry…
- 150-317-0200 · Commercial Lending Institution Loans for Underground…
- 150-317-0210 · Carryover of the Lender’s Credit for Weatherization Loans
- 150-317-0220 · Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat…
- 150-317-0230 · Lender’s Credit: Computation
- 150-317-0240 · Lender’s Credit: Definitions
- 150-317-0245 · Commencement of Long Term Enterprise Zone Tax Credit
- 150-317-0250 · Long Term Enterprise Zone Distributions
- 150-317-0260 · Lender's Credit for Agriculture Workforce Housing
- 150-317-0270 · Credit for Contributions of Computers, Scientific…
- 150-317-0280 · Qualified Research Credit
- 150-317-0290 · Research Tax Credit: Notice of Election
- 150-317-0300 · Research Tax Credit: Alternative Computation
- 150-317-0310 · Bad Debt Reserve of Financial Institutions Not…
- 150-317-0320 · Modification of Federal Taxable Income: Dividends from…
- 150-317-0330 · Modification for Dividends Received
- 150-317-0340 · Modification of Federal Taxable Income: Internal Revenue…
- 150-317-0350 · Oregon Subtraction Where Charitable Contribution Is…
- 150-317-0360 · Definition of “State”
- 150-317-0370 · Bad Debt Reserve of Financial Institutions that Have…
- 150-317-0380 · Taxes on Net Income or Profits Imposed by any State or…
- 150-317-0390 · IRC Section 338: Application to Oregon
- 150-317-0400 · Payments Received Under Federal Safe Harbor Lease…
- 150-317-0410 · Payments Received Under Federal Safe Harbor Lease…
- 150-317-0420 · Modification of Federal Taxable Income: Difference…
- 150-317-0430 · Modification of Federal Taxable Income: Timber Cut but…
- 150-317-0440 · Depletion Allowance; Method of Computation
- 150-317-0450 · Depletion of Metal Mines
- 150-317-0460 · Limitation on Oregon Net Loss Deduction
- 150-317-0470 · Pre-change and Built-in Losses
- 150-317-0480 · Definition of “Premiums” in the Insurance Sales Factor
- 150-317-0490 · Insurers; Wage and Commission Factor
- 150-317-0500 · Applicable Date
- 150-317-0510 · Unitary Business
- 150-317-0520 · Direct or Indirect Relationships
- 150-317-0530 · Corporations Doing Business Outside the United States
- 150-317-0540 · Consolidated Oregon Return: Format and Information…
- 150-317-0550 · Consolidated Oregon Return: Affiliated Group