Statutes, codes, and regulations
Oregon Administrative Code
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0035 - Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax

Or. Admin. R. 150-314-0035

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Current through Register Vol. 63, No. 6, June 1, 2024
Section 150-314-0035 - Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax

The amount of lobbying expenses subject to the proxy tax under section 6033(e) of the Internal Revenue Code shall be apportioned to Oregon by multiplying the expenses by a fraction, the numerator of which is the amount of dues or other similar amounts received by the organization from Oregon residents during the tax year, and the denominator of which is the amount of all such amounts received during the tax year.

Or. Admin. R. 150-314-0035

RD 3-1995, f. 12-29-95, cert. ef. 12-31-95; Renumbered from 150-314.256, REV 29-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.256