Oregon Law
Law as of Jan 1, 2026
Chapter contents
318.010Short title; Department of Revenue to administer chapter 318.020Imposition of tax 318.030[1955 c.334 §3; 1957 c.74 §3; 1965 c.154 §5; 1965 c.460 §5; 1967 c.592 §10; 1969 c.166 §7; 1969 c.493 §96a; 1969 c.681 §7; 1971 c.283 §5; 1973 c.115 §6; 1973 c.753 §7; 1977 c.866 §6; 1979 c.414 §6; 1979 c.561 §7; 1979 c.578 §10; repealed by 1983 c.162 §45 (318.031 enacted in lieu of 318.030)] 318.031Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law 318.040Exempt corporations 318.044[1957 s.s. c.15 §§14,15; 1971 c.724 §2; 1977 c.89 §2; repealed by 1983 c.162 §57] 318.046[1957 s.s. c.15 §§16,17; 1959 c.92 §3; repealed by 1983 c.162 §57] 318.048[1965 c.178 §6; repealed by 1983 c.162 §57] 318.050[1955 c.334 §6; repealed by 1977 c.866 §9] 318.060Rules and regulations; personnel 318.070Disposition of revenue 318.074Disposition of revenue from tax imposed at increased rate; estimate 318.080[1981 c.720 §20; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)] 318.085[1991 c.859 §7; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)] 318.090[1981 c.778 §38; repealed by 2003 c.46 §45] 318.100[1983 c.162 §49; repealed by 1995 c.79 §172] 318.102[1985 c.438 §6; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)] 318.104[1985 c.521 §5; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)] 318.106ORS 317.151 as part of chapter 318.110[1985 c.749 §5; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)] 318.130ORS 317.329 as part of chapter 318.160[1987 c.682 §9; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)] 318.170[1987 c.591 §17; repealed by 1997 c.170 §33] 318.175[1987 c.682 §8; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]

Chapter 318 — Corporation Income Tax

ORS 318.040 Exempt corporations

In addition to the corporations exempt from the provisions of this chapter by the incorporation in this chapter of ORS 317.080, there shall also be exempt those foreign corporations whose activities in this state are confined to purchases of personal property, and the storage thereof incident to shipment outside the state, unless such foreign corporation is an affiliate of another foreign or domestic corporation which is doing business in Oregon or is subject to this chapter. Whether or not corporations are affiliated shall be determined as provided in section 1504 of the Internal Revenue Code.

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