OAR 150-317-1120
Exclusion for subcontracting payments
# (1)
(1) Definition. For the purposes of ORS 317A.122, single-family residential construction means the construction of new single-family housing such as single-family detached or semidetached houses and townhouses or row houses where each housing unit:
(a) Is separated from the adjacent unit by a ground-to-roof wall;
(b) Has no housing units constructed above or below;
(c) Does not share heating or air-conditioning systems; and
(d) Does not share utilities.
# (2)
(2) Additional allowance. The exclusion defined in ORS 317A.122 is allowed in addition to the subtraction defined in ORS 317A.119.
Amendment history
REV 13-2021, minor correction filed 11/09/2021, effective 11/09/2021
Source: view the official text
In this chapter (40 sections)
- 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
- 150-317-0680 · Tax Imposed on Unrelated Business Income of Certain…
- 150-317-1000 · Definition of Commercial Activity
- 150-317-1010 · Substantial Nexus Guidelines for the Corporate Activity…
- 150-317-1015 · Short Tax Period Return Requirements
- 150-317-1020 · Corporate Activity Tax Unitary Business Factors, Common…
- 150-317-1022 · Unitary Group Tax Year
- 150-317-1023 · Unitary Group Designated Reporting Entity
- 150-317-1025 · Corporate Activity Tax: Election to Exclude Non-U.S.…
- 150-317-1030 · Sourcing Commercial Activity to Oregon from Sales of…
- 150-317-1040 · Sourcing Commercial Activity to Oregon of Other than…
- 150-317-1050 · Sourcing of Commercial Activity for Financial…
- 150-317-1060 · Definition of Insurers’ Gross Premiums Receipts
- 150-317-1070 · Sourcing of Motor Carrier Transportation Services
- 150-317-1080 · Sourcing of Rail Carrier Transportation Services
- 150-317-1090 · Sourcing of Sea Transportation Services
- 150-317-1095 · Sourcing of River Transportation Services
- 150-317-1100 · Agent Exclusion
- 150-317-1120 · Exclusion for subcontracting payments
- 150-317-1130 · Property Brought into Oregon
- 150-317-1140 · Wholesale Sale of Groceries Exclusion
- 150-317-1150 · Retail Sale of Groceries Exclusion
- 150-317-1160 · Farmer’s Sales to Agricultural Cooperatives
- 150-317-1170 · Farming Operations: Clarifying Definitions for…
- 150-317-1180 · Eligible Pharmacy Exclusion
- 150-317-1185 · Definition of Precious Metal Dealer
- 150-317-1200 · Cost Input or Labor Cost Subtraction
- 150-317-1220 · Employee Compensation: Labor Cost Subtraction
- 150-317-1300 · Estimated Tax: When Estimated Payments Are Required
- 150-317-1310 · Estimated Tax Payments: Delinquent or Underestimated…
- 150-317-1320 · Estimated Tax: Unitary Groups and Apportioned Returns
- 150-317-1330 · Extension of Time to File
- 150-317-1400 · Determining Property Resold Out of State, and Methods of…
- 150-317-1410 · Motor Vehicle Resale Certificate – Documentation Required
- 150-317-1420 · Damages Received as the Result of Litigation
- 150-317-1500 · Good Faith Effort