Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 731.092

“Domicile.”

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      731.092 “Domicile.” The “domicile” of an insurer means:

      (1) As to insurers formed under the laws of Canada or any province thereof, the province in which the insurer’s head office is located.

      (2) As to other alien insurers, as provided in ORS 731.096.

      (3) As to all other insurers, the state under the laws of which the insurer was formed or, if the insurer has been redomesticated to another state, the state to which it has been redomesticated. [1967 c.359 §19; 1995 c.639 §13]

Notes of Decisions
Cited in 1 case, 1980–1980 · leading case: Transamerica Title Insurance v. Insurance Division
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Transamerica Title Insurance v. Insurance Division (1980) orctapp “"(3) For the purpose of applying this section to an alien insurer, its domicile shall be determined in accordance with ORS 731.092 and 731.096.” ORS 731.854. According to the hearing officer’s opinion as of 1975, 44 states have similar retaliatory tax laws.”
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