Oregon Law
Law as of Jan 1, 2026
Chapter contents
317A.100Definitions 317A.102Determination of commercial activity of taxpayer engaged in farming operation 317A.103Accounting methods 317A.106Unitary groups 317A.109Taxation of property transferred into state; rules 317A.113Joint and several liability 317A.116Corporate activity tax imposed on commercial activity 317A.119Subtraction 317A.122Exclusion for subcontracting payments 317A.123Receipts from sale of prescription drugs excluded 317A.125Rate of taxation; exemption amount 317A.128Sourcing of commercial activity; rules 317A.131Registration; rules 317A.134Records 317A.137Returns; payment; rules 317A.140Accounting; installment payment; rules 317A.143Rules; uniformity 317A.146Quitting business; successor 317A.149Applicability of other provisions of tax law 317A.152Payments to Department of Revenue 317A.155Suspense account; payment of refunds; disposition of net revenue 317A.158Local taxes preempted 317A.161Interest and penalties

Chapter 317A — Corporate Activity Tax

ORS 317A.161 Interest and penalties

A taxpayer shall pay at least 90 percent of the balance due for any quarter or the Department of Revenue may impose, for any quarter that this threshold is not met, a penalty of five percent of the underpayment amount, except that the department may not impose a penalty under this subsection for any quarter for which the taxpayer has paid an amount at least equal to the taxpayer’s required installment for the corresponding quarter of the preceding tax year.

_______________

Official sources · 1Tap to view provenance and version history

Online copy of the published ORS edition

This independent, nongovernmental service preserves the official source behind every rendered section.

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.