(1) A unitary group shall register, file and pay taxes under ORS § 317A.100 to 317A.158 as a single taxpayer and may exclude receipts from transactions among its members.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(2) The unitary group shall designate a single member as reporting entity to register, file and pay taxes on behalf of the unitary group. The unitary group may change the reporting entity only when the entity no longer has substantial nexus with this state under ORS § 317A.116, is no longer a member of the unitary group or as otherwise permitted or required by the Department of Revenue in rule, at which time the unitary group taxpayer shall designate another entity as the reporting entity.

(3) The department may collect identifying information about all members of a unitary group and may require disclosure to the department, for each member, of the commercial activity in Oregon and in the United States.

(4) Notwithstanding the provisions of ORS § 317A.100 to 317A.158 applicable to unitary groups, unitary group taxpayers may elect to modify unitary group membership to exclude all foreign members with no commercial activity, or amounts realized but by definition excluded from commercial activity, that is sourced to Oregon. The department shall by rule adopt policies and procedures for elections made under this subsection, including:

(a) The time and manner of making or terminating an election;

(b) The allowed duration of an election;

(c) The department’s discretion to disallow an election in whole or in part;

(d) The withdrawal before filing of an election by a taxpayer;

(e) The treatment of property of the unitary group that is transferred into this state;

(f) Filing, payment of fees and registration governing the election; and

(g) Any other policies and procedures that the department deems necessary for the administration and operation of an election allowed under this subsection. [2019 c.122 § 60; 2020 s.s.1 c.2 § 2; 2021 c.572 § 6]