Oregon Revised Statutes
Or. Rev. Stat. § 731.082 (2026)
“Domestic,” “foreign,” “alien” insurer
✓ current as of May 2026
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731.082 “Domestic,” “foreign,” “alien” insurer. (1) “Domestic insurer” means an insurer formed under the laws of this state.
(2) “Foreign insurer” means an insurer formed under the laws of a state other than this state.
(3) “Alien insurer” means an insurer formed under the laws of any country other than the United States of America or a state thereof. [1967 c.359 §17]
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 1998–2024 · leading case: Nat'l Warranty Ins. v. Greenfield, 24 F. Supp. 2d 1096 (D. Or. 1998).
Nat'l Warranty Ins. v. Greenfield, 24 F. Supp. 2d 1096 (D. Or. 1998). “ORS 731.082. 2 . The other exemptions in 15 U.”
Stewart Title Guar. Co. v. State ex rel. Dep't of Consum. & Bus. Servs., 354 P.3d 744 (Or. Ct. App. 2015). “859 (applying retaliatory provisions to foreign insurers). DCBS alleged that Stewart Title “failed and refused to pay the taxes, interest, and penalties due” for those years.”
Apple Inc. v. Dept. of Rev. (Or. T.C. 2024). “010(11) (defining “insurer” by reference to ORS 731.082). The exception prohibits an insurer over which Oregon has taxing jurisdiction from joining in a consolidated Oregon return with non-insurer affiliates.”
— Or. Rev. Stat. § 731.082(2) — 1 case
Stewart Title Guar. Co. v. State ex rel. Dep't of Consum. & Bus. Servs., 354 P.3d 744 (Or. Ct. App. 2015). “859 (applying retaliatory provisions to foreign insurers). DCBS alleged that Stewart Title “failed and refused to pay the taxes, interest, and penalties due” for those years.”
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