Cheng Shin Rubber USA, Inc. v. Dept. of Rev.

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Corporation Excise Tax

CHENG SHIN RUBBER USA, INC., ) ) Plaintiff, ) TC-MD 150268D ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION

This matter came before the court on the parties’ joint status report, filed April 28, 2017.

Plaintiff appealed Defendant’s Notices of Assessment, dated January 20, 2015, for the

2006 through 2013 tax years. On March 15, 2016, the court granted Defendant leave to file its

Amended Answer and Claim Under ORS 305.575(Amended Answer), which included a request

to increase the deficiency due from Plaintiff for each tax year under appeal. In its Order on

Cross Motions for Partial Summary Judgment (Order), issued March 31, 2017, the court

concluded that Plaintiff was subject to corporation excise tax in Oregon for the 2006 through

2013 tax years. That Order is incorporated by reference into this Final Decision.

The court’s Order did not address the issue of Defendant’s claim for additional tax under

ORS 305.575. In their joint status report, the parties agreed that “Plaintiff [would] not further

contest” that issue in the Magistrate Division. The parties also agreed that Defendant would not

seek its costs in this proceeding, and Plaintiff would reserve its right to appeal to the Regular

Division. The parties therefore requested that the court enter a final decision in this matter.

Having considered the parties’ request, the court concludes that this matter is ready for decision.

Now, therefore, IT IS THE DECISION OF THIS COURT that, for the 2006 through 2013 tax years,

Plaintiff was subject to corporation excise tax in Oregon in the amounts set forth in Defendant’s

Amended Answer.

Dated this day of May 2017.

RICHARD DAVIS MAGISTRATE

If you want to appeal this Final Decision, file a complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR.

Your complaint must be submitted within 60 days after the date of the Final Decision or this Final Decision cannot be changed. TCR-MD 19 B.

This document was filed and entered on May 11, 2017.