Or. Admin. R. 150-317-0560

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-317-0560 - Consolidated Oregon Return: Credits

The amount of credit that may offset tax on a consolidated Oregon return is not limited to the tax attributable to the corporation earning the credit. This provision applies to credits carried forward from years in which a separate or combined report is filed to years in which a consolidated return is filed, as well as current year credits.

Or. Admin. R. 150-317-0560

RD 7-1993, f. 12-30-93, cert. ef. 12-31-93; Renumbered from 150-317.710(5)(a)-(C), REV 69-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 317.710