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OAR 150-317-0590

Interinsurance and Reciprocal Exchanges

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

# (1)

(1) Affiliated interinsurance and reciprocal exchanges may elect to file a consolidated return under ORS 317.710(7). The election shall be made by attaching a statement to the timely filed (including extensions) consolidated tax return for the tax year in question. The statement shall contain the names and identifying number of the members, and shall clearly indicate that the members are electing to file a consolidated tax return.

# (2)

(2) An election, once made, shall remain in effect until revoked. Revocation of the election shall be clearly indicated on a statement attached to each timely filed (including extensions) separate excise tax return filed by the members. The statement shall also include a scheduled allocating consolidated estimated tax payment to the members.

Amendment history

Renumbered from 150-317.710(7), REV 69-2016, f. 8-15-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-317-0390 · IRC Section 338: Application to Oregon
  2. 150-317-0400 · Payments Received Under Federal Safe Harbor Lease…
  3. 150-317-0410 · Payments Received Under Federal Safe Harbor Lease…
  4. 150-317-0420 · Modification of Federal Taxable Income: Difference…
  5. 150-317-0430 · Modification of Federal Taxable Income: Timber Cut but…
  6. 150-317-0440 · Depletion Allowance; Method of Computation
  7. 150-317-0450 · Depletion of Metal Mines
  8. 150-317-0460 · Limitation on Oregon Net Loss Deduction
  9. 150-317-0470 · Pre-change and Built-in Losses
  10. 150-317-0480 · Definition of “Premiums” in the Insurance Sales Factor
  11. 150-317-0490 · Insurers; Wage and Commission Factor
  12. 150-317-0500 · Applicable Date
  13. 150-317-0510 · Unitary Business
  14. 150-317-0520 · Direct or Indirect Relationships
  15. 150-317-0530 · Corporations Doing Business Outside the United States
  16. 150-317-0540 · Consolidated Oregon Return: Format and Information…
  17. 150-317-0550 · Consolidated Oregon Return: Affiliated Group
  18. 150-317-0560 · Consolidated Oregon Return: Credits
  19. 150-317-0570 · Different Apportionment Factors for Purposes of ORS…
  20. 150-317-0580 · Consolidated Oregon Return: Copy of Federal Return…
  21. 150-317-0590 · Interinsurance and Reciprocal Exchanges
  22. 150-317-0600 · Limitations on Deduction of Group Losses
  23. 150-317-0610 · Modified Federal Consolidated Taxable Income
  24. 150-317-0620 · Modified Federal Consolidated Taxable Income —…
  25. 150-317-0630 · Oregon Return: Apportionment Formula
  26. 150-317-0640 · Member of a Unitary Group Incorporated in a Listed…
  27. 150-317-0651 · Repatriation Tax Credit
  28. 150-317-0652 · Modification for Listed Jurisdiction Amounts Previously…
  29. 150-317-0660 · Computation of Taxable Income; Excess Loss Accounts
  30. 150-317-0670 · Application for Relief
  31. 150-317-0680 · Tax Imposed on Unrelated Business Income of Certain…
  32. 150-317-1000 · Definition of Commercial Activity
  33. 150-317-1010 · Substantial Nexus Guidelines for the Corporate Activity…
  34. 150-317-1015 · Short Tax Period Return Requirements
  35. 150-317-1020 · Corporate Activity Tax Unitary Business Factors, Common…
  36. 150-317-1022 · Unitary Group Tax Year
  37. 150-317-1023 · Unitary Group Designated Reporting Entity
  38. 150-317-1025 · Corporate Activity Tax: Election to Exclude Non-U.S.…
  39. 150-317-1030 · Sourcing Commercial Activity to Oregon from Sales of…
  40. 150-317-1040 · Sourcing Commercial Activity to Oregon of Other than…
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