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Important note

We renumbered our administrative rules—effective September 1, 2016—to meet the requirements of the Secretary of State Archives Division's new Oregon Administrative Rules database. You can match old rule numbers to new rule numbers using our index.

Temporary r​ules

Corporate Activity Tax

Visit the Corporate Activity Tax page for draft rules.

To provide input on CAT rules, email cat.rules.dor@oregon.gov.

Temporary Administrative Order

150-317-1000 Definition of Commercial Activity

150-317-1010 Substantial Nexus Guidelines for Corporate Activity Tax

150-317-1020 Factors Used in Determining Whether a Group of Persons Forms a Unitary Group

150-317-1030 Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property

150-317-1040 Sourcing Commercial Activity Other Than Sales of Tangible Personal Property in This State

150-317-1100 Agent Exclusion

150-317-1130 Property Brought into Oregon

150-317-1200 Cost Input or Labor Cost Subtraction

150-317-1300 Estimated Tax When Estimated Payments Are Required

150-317-1310 Estimated Tax Payments Delinquent or Underestimated Payment or Both, Constitutes Underpayment

150-317-1320 Estimated Tax Unitary Groups and Apportioned Returns

150-317-1330 Extension of Time to File

​Property Tax

Property Tax Deferral–Temporary Administrative Order

150-311-0655 Deferral Criteria When Applying with a Reverse Mortgage

Send written comments​ to:

Agency Rules Coordinator
Director's Office
Oregon Department of Revenue
955 Center St NE
Salem OR 97301
Email: rulescoordinator.dor@oregon.gov

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