OAR 150-317-0630

Oregon Return: Apportionment Formula

Official textus-or/regssecure.sos.state.or.uslast amended Jan 01, 2022

# (1)

(1) Each member of an affiliated group of corporations must be treated as a separate corporation for purposes of determining whether it is subject to the tax jurisdiction of Oregon. A corporation is subject to the tax jurisdiction of Oregon if it is "doing business" in Oregon as defined under ORS 317.010(4) or has income from Oregon sources taxable under 318.020.

# (2)

(2) In applying the apportionment provisions of ORS 314.280 or 314.605 to 314.667, each corporation subject to the tax jurisdiction of Oregon must be considered separately.

# (3)

(3) The factors included in the apportionment formula of an Oregon return must be computed by eliminating transactions between members of the affiliated group filing the Oregon return. See OAR 150-314-0385 regarding transactions between members of an affiliated group filing an Oregon return and related pass-through entities such as partnerships and S corporations owned by other members of that affiliated group.

Amendment history

REV 18-2021, amend filed 12/15/2021, effective 01/01/2022

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