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40,990 sections across 3,080 Oregon regulatory chapters.
R.150-314-150-314-0315 Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
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150-314-0315 Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment (1) An underpayment of corporation estimated tax exists when the payments received on or before a payment due date are less than the required payment due as determined u…
R.150-314-150-314-0317 Estimated Tax: Consolidated Return Underpayments
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150-314-0317 Estimated Tax: Consolidated Return Underpayments (1) If a consolidated state return is filed, any underpayment shall be computed on a consolidated basis. In computing the underpayment on a consolidated basis, the tax and facts shown on the returns for the preceding y…
R.150-314-150-314-0319 Estimated Tax: Apportioned Returns
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150-314-0319 Estimated Tax: Apportioned Returns Corporations that are required to apportion income between Oregon and other states, are required to use either the current period’s actual or the prior full year’s apportionment factor to meet the annualization exception to underpay…