OAR 150-317-0490
Insurers; Wage and Commission Factor
# (1)
(1) For tax years beginning on or after January 1, 2007, ORS 317.660 provides that the apportionment factor for insurance companies consists of only the insurance sales factor.
# (2)
(2) For tax years beginning prior to January 1, 2007, the wages, salaries, commissions and other compensation for personal services included in the wage and commission apportionment factor denominator for insurers are the amounts required to be included in appropriate schedules of the annual report filed with the Insurance Division of the Department of Consumer and Business Services.
Amendment history
Renumbered from 150-317.660(2), REV 69-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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
- 150-317-0560 · Consolidated Oregon Return: Credits
- 150-317-0570 · Different Apportionment Factors for Purposes of ORS…
- 150-317-0580 · Consolidated Oregon Return: Copy of Federal Return…
- 150-317-0590 · Interinsurance and Reciprocal Exchanges
- 150-317-0600 · Limitations on Deduction of Group Losses
- 150-317-0610 · Modified Federal Consolidated Taxable Income
- 150-317-0620 · Modified Federal Consolidated Taxable Income —…
- 150-317-0630 · Oregon Return: Apportionment Formula
- 150-317-0640 · Member of a Unitary Group Incorporated in a Listed…
- 150-317-0651 · Repatriation Tax Credit
- 150-317-0652 · Modification for Listed Jurisdiction Amounts Previously…
- 150-317-0660 · Computation of Taxable Income; Excess Loss Accounts
- 150-317-0670 · Application for Relief