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OAR 150-317-0480

Definition of “Premiums” in the Insurance Sales Factor

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

For purposes of computing the Insurance Sales Factor, the term "premiums" shall mean "premiums written" as required to be reported in the Annual Statement filed with the Department of Consumer and Business Services, Insurance Division.

Amendment history

Renumbered from 150-317.660(1), REV 69-2016, f. 8-15-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-317-0280 · Qualified Research Credit
  2. 150-317-0290 · Research Tax Credit: Notice of Election
  3. 150-317-0300 · Research Tax Credit: Alternative Computation
  4. 150-317-0310 · Bad Debt Reserve of Financial Institutions Not…
  5. 150-317-0320 · Modification of Federal Taxable Income: Dividends from…
  6. 150-317-0330 · Modification for Dividends Received
  7. 150-317-0340 · Modification of Federal Taxable Income: Internal Revenue…
  8. 150-317-0350 · Oregon Subtraction Where Charitable Contribution Is…
  9. 150-317-0360 · Definition of “State”
  10. 150-317-0370 · Bad Debt Reserve of Financial Institutions that Have…
  11. 150-317-0380 · Taxes on Net Income or Profits Imposed by any State or…
  12. 150-317-0390 · IRC Section 338: Application to Oregon
  13. 150-317-0400 · Payments Received Under Federal Safe Harbor Lease…
  14. 150-317-0410 · Payments Received Under Federal Safe Harbor Lease…
  15. 150-317-0420 · Modification of Federal Taxable Income: Difference…
  16. 150-317-0430 · Modification of Federal Taxable Income: Timber Cut but…
  17. 150-317-0440 · Depletion Allowance; Method of Computation
  18. 150-317-0450 · Depletion of Metal Mines
  19. 150-317-0460 · Limitation on Oregon Net Loss Deduction
  20. 150-317-0470 · Pre-change and Built-in Losses
  21. 150-317-0480 · Definition of “Premiums” in the Insurance Sales Factor
  22. 150-317-0490 · Insurers; Wage and Commission Factor
  23. 150-317-0500 · Applicable Date
  24. 150-317-0510 · Unitary Business
  25. 150-317-0520 · Direct or Indirect Relationships
  26. 150-317-0530 · Corporations Doing Business Outside the United States
  27. 150-317-0540 · Consolidated Oregon Return: Format and Information…
  28. 150-317-0550 · Consolidated Oregon Return: Affiliated Group
  29. 150-317-0560 · Consolidated Oregon Return: Credits
  30. 150-317-0570 · Different Apportionment Factors for Purposes of ORS…
  31. 150-317-0580 · Consolidated Oregon Return: Copy of Federal Return…
  32. 150-317-0590 · Interinsurance and Reciprocal Exchanges
  33. 150-317-0600 · Limitations on Deduction of Group Losses
  34. 150-317-0610 · Modified Federal Consolidated Taxable Income
  35. 150-317-0620 · Modified Federal Consolidated Taxable Income —…
  36. 150-317-0630 · Oregon Return: Apportionment Formula
  37. 150-317-0640 · Member of a Unitary Group Incorporated in a Listed…
  38. 150-317-0651 · Repatriation Tax Credit
  39. 150-317-0652 · Modification for Listed Jurisdiction Amounts Previously…
  40. 150-317-0660 · Computation of Taxable Income; Excess Loss Accounts
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