317.710
Corporation tax return requirements; application to insurers; rules. (1) A corporation shall make a
return with respect to the tax imposed by this chapter as provided in this
section.
(2) If the
corporation is a member of an affiliated group of corporations making a
consolidated federal return, it shall file a return and determine its Oregon
taxable income as provided in ORS 317.715. The corporation’s tax liability
shall be joint and several with any other corporation that is included in a
consolidated state return with the corporation under subsection (5) of this
section.
(3) If the
corporation makes a separate return for federal income tax purposes, it shall
file a separate return under this chapter. The corporation shall determine its
Oregon taxable income and tax liability separately from any other corporation.
(4) For purposes
of subsection (3) of this section, if the corporation is not subject to
taxation under the Internal Revenue Code a return for federal income tax
purposes includes any form of return required to be made in lieu of an income
tax return under the Internal Revenue Code or regulations thereunder.
(5)(a) Except as
otherwise provided in this section, if two or more corporations subject to
taxation under this chapter are members of the same affiliated group making a
consolidated federal return and are members of the same unitary group, they
shall file a consolidated state return.
(b) If any
corporation that is a member of an affiliated group is permitted or required to
determine its Oregon taxable income on a separate basis under ORS 314.667, or
if any corporation is permitted or required by statute or rule to use different
apportionment factors than a corporation with which it is affiliated, the
corporation may not be included in a consolidated state return under paragraph
(a) of this subsection.
(c) Whenever two
or more corporations are required to file a consolidated state return under
paragraph (a) of this subsection, any reference in this chapter to a
corporation for purposes of deriving Oregon taxable income shall be treated as
a reference to all corporations that are included in the consolidated state
return.
(d) A corporation
that would not be a member of an affiliated group filing a consolidated state
return based solely on the application of section 1504(b)(4) of the Internal
Revenue Code must be included in the consolidated state return filed by the
affiliated group.
(6) If so
directed by the department, by rule or instructions on the state tax return
form, every corporation required to make a return under this chapter shall also
file with the return a true copy of the corporation’s federal income tax return
for the same taxable year. For purposes of this subsection, the corporation’s
federal income tax return includes a consolidated federal return for an
affiliated group of which the corporation is a member. The department may, by
rule or instructions, permit a corporation to submit specified excerpts from
its federal return in lieu of submitting a copy of the entire federal return.
The federal return or any part thereof required to be filed with the state
return is incorporated in and shall be a part of the state return.
(7)(a) Each
foreign or alien insurer and each domestic insurer owned and controlled,
directly or indirectly, by one or more foreign insurers:
(A) Shall
determine its Oregon taxable income under ORS 317.650 to 317.665;
(B) Shall make a
return of the tax imposed by this chapter on a separate basis; and
(C) May not be
included in a consolidated state return.
(b) An
interinsurance and reciprocal exchange and its attorney in fact with respect to
its attorney in fact net income as a corporate attorney in fact acting as
attorney in compliance with ORS 731.458, 731.462, 731.466 and 731.470 for the
reciprocal or interinsurance exchange may file a consolidated return under the
circumstances in the manner and subject to the rules adopted by the department.
(8) The
Department of Revenue may prescribe by rule the method by which a consolidated
state return shall be filed under this section. [1984 c.1 §2; 1985 c.802 §29;
1995 c.786 §21; 2009 c.401 §1; 2017 c.316 §2; 2021 c.528 §16]
Notes of Decisions
Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012).
· cites it 17× “The parties have discussed the extent, if any, to which the provisions of ORS 317.710 may be relevant to the question of the exclusion of the insurance company income.”
Stancorp Fin. Grp., Inc. v. Dept. of Rev., 21 Or. Tax 120 (Or. T.C. 2013).
· cites it 13× “3 The first statute is ORS 317.710, which, in relevant part provides: “(1) A corporation shall make a return with respect to the tax imposed by this chapter as provided in this section.”
Oracle Corp. & Subsidiaries II v. Dept. of Rev., 24 Or. Tax 359 (Or. T.C. 2021).
· cites it 2× “See ORS 317.710(5)(a) (“members of the same unitary group [joining in a consolidated federal return] shall file a consolidated state return”).”
Cook v. Dept. of Rev., 23 Or. Tax 107 (Or. T.C. 2018).
· cites it 5× “Under ORS 317.710, if a corporation files a separate federal return, the corporation must file a separate Oregon return.”
McCann / Harmon v. Rosenblum, 320 P.3d 548 (Or. 2014).
· cites it 2× ““Summary: Currently, each corporation or affiliated group of corporations filing a tax return under ORS 317.710 must pay an annual minimum tax; minimum tax amount increases based on the level of the corporation’s sales in Oregon.”
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013).
· cites it 2× “090(2) provides, in part: “Each corporation or affiliated group of corporations filing a return under ORS 317.710 shall pay annually to the state, for the privilege of carrying on or doing business by it within this state, a minimum tax as follows: “(a) If Oregon sales properly…”
Dep't of Revenue v. Penn Indep. Corp., 15 Or. Tax 68 (Or. T.C. 1999).
· cites it 4× “710(5) states: “(a) If two or more corporations subject to taxation under this chapter are members of the same affiliated group making a consolidated federal return and are members of the same unitary group, they shall file a consolidated state return.”
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021).
· cites it 2× “The tax before the court is relatively straight- forward: It is imposed by a statute that describes (1) its sub- ject (corporations “carrying on or doing business” in Oregon and filing returns under ORS 317.710); (2) the tax base (Oregon sales); and (3) the amount that must be…”
US Bancorp v. Dep't of Revenue, 13 Or. Tax 84 (Or. T.C. 1994).
“However, the test under ORS 317.710 is not whether the businesses were frilly integrated but whether they were unitary.”
Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020).
“See ORS 317.710(5)(a). During the Years at Issue, taxpayer conducted its software business in foreign countries and jurisdictions through a network of wholly owned “controlled foreign corpo- rations” (CFCs).”
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024).
· cites it 12× “Or Laws 2017, ch 316, §§ 2-3 (retroactively amending ORS 317.710 and ORS 317.715). For the reasons discussed below, the court rejects Plaintiffs’ argument.”
Con-Way, Inc. II v. Dept. of Rev., 20 Or. Tax 417 (Or. T.C. 2011).
“090 provides in relevant part: “Each corporation or affiliated group of corporations fil- ing a return under ORS 317.710 shall pay annually to the state, for the privilege of carrying on or doing business by it within this state, a minimum tax * * *.”
— Or. Rev. Stat. § 317.710(1) — 1 case
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021).
“The tax before the court is relatively straight- forward: It is imposed by a statute that describes (1) its sub- ject (corporations “carrying on or doing business” in Oregon and filing returns under ORS 317.710); (2) the tax base (Oregon sales); and (3) the amount that must be…”
— Or. Rev. Stat. § 317.710(1)(5)(b) — 1 case
— Or. Rev. Stat. § 317.710(2) — 4 cases
Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012).
“The parties have discussed the extent, if any, to which the provisions of ORS 317.710 may be relevant to the question of the exclusion of the insurance company income.”
Stancorp Fin. Grp., Inc. v. Dept. of Rev., 21 Or. Tax 120 (Or. T.C. 2013).
“3 The first statute is ORS 317.710, which, in relevant part provides: “(1) A corporation shall make a return with respect to the tax imposed by this chapter as provided in this section.”
Cook v. Dept. of Rev., 23 Or. Tax 107 (Or. T.C. 2018).
“Under ORS 317.710, if a corporation files a separate federal return, the corporation must file a separate Oregon return.”
— Or. Rev. Stat. § 317.710(3) — 2 cases
Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012).
“The parties have discussed the extent, if any, to which the provisions of ORS 317.710 may be relevant to the question of the exclusion of the insurance company income.”
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024).
“Or Laws 2017, ch 316, §§ 2-3 (retroactively amending ORS 317.710 and ORS 317.715). For the reasons discussed below, the court rejects Plaintiffs’ argument.”
— Or. Rev. Stat. § 317.710(5) — 3 cases
Stancorp Fin. Grp., Inc. v. Dept. of Rev., 21 Or. Tax 120 (Or. T.C. 2013).
“3 The first statute is ORS 317.710, which, in relevant part provides: “(1) A corporation shall make a return with respect to the tax imposed by this chapter as provided in this section.”
Dep't of Revenue v. Penn Indep. Corp., 15 Or. Tax 68 (Or. T.C. 1999).
“710(5) states: “(a) If two or more corporations subject to taxation under this chapter are members of the same affiliated group making a consolidated federal return and are members of the same unitary group, they shall file a consolidated state return.”
— Or. Rev. Stat. § 317.710(5)(a) — 9 cases
Stancorp Fin. Grp., Inc. v. Dept. of Rev., 21 Or. Tax 120 (Or. T.C. 2013).
“3 The first statute is ORS 317.710, which, in relevant part provides: “(1) A corporation shall make a return with respect to the tax imposed by this chapter as provided in this section.”
Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012).
“The parties have discussed the extent, if any, to which the provisions of ORS 317.710 may be relevant to the question of the exclusion of the insurance company income.”
Dep't of Revenue v. Penn Indep. Corp., 15 Or. Tax 68 (Or. T.C. 1999).
“710(5) states: “(a) If two or more corporations subject to taxation under this chapter are members of the same affiliated group making a consolidated federal return and are members of the same unitary group, they shall file a consolidated state return.”
Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020).
“See ORS 317.710(5)(a). During the Years at Issue, taxpayer conducted its software business in foreign countries and jurisdictions through a network of wholly owned “controlled foreign corpo- rations” (CFCs).”
— Or. Rev. Stat. § 317.710(5)(b) — 5 cases
Stancorp Fin. Grp., Inc. v. Dept. of Rev., 21 Or. Tax 120 (Or. T.C. 2013).
“3 The first statute is ORS 317.710, which, in relevant part provides: “(1) A corporation shall make a return with respect to the tax imposed by this chapter as provided in this section.”
Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012).
“The parties have discussed the extent, if any, to which the provisions of ORS 317.710 may be relevant to the question of the exclusion of the insurance company income.”
Dep't of Revenue v. Penn Indep. Corp., 15 Or. Tax 68 (Or. T.C. 1999).
“710(5) states: “(a) If two or more corporations subject to taxation under this chapter are members of the same affiliated group making a consolidated federal return and are members of the same unitary group, they shall file a consolidated state return.”
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024).
“Or Laws 2017, ch 316, §§ 2-3 (retroactively amending ORS 317.710 and ORS 317.715). For the reasons discussed below, the court rejects Plaintiffs’ argument.”
— Or. Rev. Stat. § 317.710(5)(c) — 5 cases
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024).
“Or Laws 2017, ch 316, §§ 2-3 (retroactively amending ORS 317.710 and ORS 317.715). For the reasons discussed below, the court rejects Plaintiffs’ argument.”
— Or. Rev. Stat. § 317.710(7) — 2 cases
Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012).
“The parties have discussed the extent, if any, to which the provisions of ORS 317.710 may be relevant to the question of the exclusion of the insurance company income.”
— Or. Rev. Stat. § 317.710(7)(a)(C) — 1 case
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024).
“Or Laws 2017, ch 316, §§ 2-3 (retroactively amending ORS 317.710 and ORS 317.715). For the reasons discussed below, the court rejects Plaintiffs’ argument.”
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