Or. Admin. R. 150-314-0294 - Estimated Tax: Affiliated Corporations

150-314-0294 - Estimated Tax: Affiliated Corporations150-314-0294 - Estimated Tax: Affiliated Corporations

150-314-0292 - Estimated Tax: When Estimates Are Required for Tax Exempt Corporations 150-314-0300 - Estimated Tax: Due Dates of Payments for Short-period Returns

150-314-0294
Estimated Tax: Affiliated Corporations

(1) If two or more affiliated corporations file a consolidated state return as described in ORS 317.710 through 317.725, each shall be jointly and severally liable for the filing and payment of the estimated tax liability. Estimated tax shall be made on a consolidated basis.

(2) See OAR 150-314-0317 for an explanation of how to compute an underpayment of estimated taxes for corporations filing a consolidated Oregon return.

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