317.070 Tax on
centrally assessed, mercantile, manufacturing and business corporations and
financial institutions.
Every centrally assessed corporation, the property of which is assessed by the
Department of Revenue under ORS 308.505 to 308.674, and every mercantile,
manufacturing and business corporation and every financial institution doing
business within this state, except as provided in ORS 317.080 and 317.090,
shall annually pay to this state, for the privilege of carrying on or doing
business by it within this state, an excise tax according to or measured by its
Oregon taxable income, to be computed in the manner provided by this chapter,
at the rate provided in ORS 317.061. [Amended by 1957 c.607 §3; 1957 c.709 §1;
subsection (3) of 1963 Replacement Part derived from 1957 c.607 §11; 1957 c.709
§2 and 1957 s.s. c.5 §1; 1959 c.631 §2; 1963 c.627 §22 (referred and rejected);
1965 c.322 §1; 1965 c.544 §1; 1971 c.247 §1; 1975 c.368 §5; 1977 c.866 §3; 1982
1 c.16 §11; 1983 c.162 §7; 1985 c.565 §55; 1997 c.154 §50; 1999 c.21 §45; 1999
c.60 §1; 2009 c.403 §3]
317.071 [1977 c.887 §8; 1981 c.778 §40;
1981 c.894 §30; renumbered 317.111]
317.072 [1967 c.592 §9; 1969 c.340 §3;
1973 c.831 §9; 1977 c.795 §12; 1977 c.866 §11; 1981 c.408 §2; 1983 c.637 §7;
renumbered 317.116]
317.073 [1959 c.631 §6; repealed by 1969
c.520 §49]
317.074 [1955 c.592 §2; 1957 c.607 §4;
subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by
1969 c.520 §49]
317.075 [Repealed by 1955 c.592 §4]
317.076 [1969 c.600 §9; renumbered
317.122]
317.077 [1977 c.839 §10; 1979 c.439 §2;
renumbered 317.128]
317.078 [1969 c.600 §5; 1983 c.162 §35;
renumbered 317.650]
Notes of Decisions
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021).
· cites it 8× “BACKGROUND ON THE OREGON TAX ORS 317.070 imposes an annual “excise tax” on every corporation “for the privilege of carrying on or doing business * * * within this state.”
Capital One Auto Fin. Inc. v. Dep't of Revenue, 423 P.3d 80 (Or. 2018).
· cites it 2× “2 Thus, ORS 317.070 provides: "Every * * * business corporation and every financial institution doing business within this state * * * shall annually pay to this state, for the privilege of carrying on or doing business by it within this state, an excise tax according to or…”
Gragg v. Cayuga Indep. Sch. Dist., 539 S.W.2d 861 (Tex. 1976).
· cites it 2× “We hold that "primarily" as used in ORS 317.070(2) means the largest category *869 of several categories, but not necessarily more than 50 per cent of the total volume of business.”
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013).
· cites it 4× “” 6 Finally, the Tax Court concluded: “The obligation to pay the minimum tax to the state is no different from the obligation under ORS 317.070[ 7 ] to pay to the state the ‘regular’ tax.”
Gen. Elec. Credit Corp. v. State Tax Comm'n, 373 P.2d 974 (Or. 1962).
· cites it 8× “The plaintiff computed and paid its 1957 excise tax upon the premise that it is a "business corporation" taxable under ORS 317.070, and therefore subject to a rate of 6 per cent of net income.”
Anaconda Co. v. Dep't of Revenue, 565 P.2d 1084 (Or. 1977).
· cites it 2× “In that case, this court held that the personal property tax offset provided by subsection 2 of ORS 317.070 applied only to corporations whose Oregon activities involved the "manufacturing, processing or assembling" of goods.”
Oracle Corp. & Subsidiaries II v. Dept. of Rev., 24 Or. Tax 359 (Or. T.C. 2021).
“Those domestic affiliates that were subject to Oregon tax because they carried on business in Oregon and met the constitutional “nexus” requirements for taxa- tion also were required to join in filing an Oregon consol- idated return, and the Oregon starting point became the…”
Pac. First Fed. Sav. Bank v. Dep't of Revenue, 779 P.2d 1033 (Or. 1989).
“” ORS 317.070(1) (1979) provided: “Every centrally assessed corporation, the property of which is assessed by the Department of Revenue under ORS 308.”
— Or. Rev. Stat. § 317.070(1) — 3 cases
Pac. First Fed. Sav. Bank v. Dep't of Revenue, 779 P.2d 1033 (Or. 1989).
“” ORS 317.070(1) (1979) provided: “Every centrally assessed corporation, the property of which is assessed by the Department of Revenue under ORS 308.”
— Or. Rev. Stat. § 317.070(2) — 9 cases
Gragg v. Cayuga Indep. Sch. Dist., 539 S.W.2d 861 (Tex. 1976).
“We hold that "primarily" as used in ORS 317.070(2) means the largest category *869 of several categories, but not necessarily more than 50 per cent of the total volume of business.”
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