Oregon Statutes
§ 317.070 — Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions
Oregon § 317.070
This text of Oregon § 317.070 (Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 317.070 (2026).
Text
Every centrally assessed corporation, the property of which is assessed by the Department of Revenue under ORS 308.505 to 308.674, and every mercantile, manufacturing and business corporation and every financial institution doing business within this state, except as provided in ORS 317.080 and 317.090, shall annually pay to this state, for the privilege of carrying on or doing business by it within this state, an excise tax according to or measured by its Oregon taxable income, to be computed in the manner provided by this chapter, at the rate provided in ORS 317.061.
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Related
Anaconda Co. v. Department of Revenue
565 P.2d 1084 (Oregon Supreme Court, 1977)
Cal-Roof Wholesale, Inc. v. State Tax Commission
410 P.2d 233 (Oregon Supreme Court, 1966)
Warm Springs Lumber Co. v. State Tax Commission
342 P.2d 143 (Oregon Supreme Court, 1959)
Capital One Auto Fin. Inc. v. Dep't of Revenue
423 P.3d 80 (Oregon Supreme Court, 2018)
General Electric Credit Corp. v. State Tax Commission
373 P.2d 974 (Oregon Supreme Court, 1962)
Pacific First Federal Savings Bank v. Department of Revenue
779 P.2d 1033 (Oregon Supreme Court, 1989)
Simpson Timber Co. v. State Tax Commission
443 P.2d 162 (Oregon Supreme Court, 1968)
Oracle Corp. and Subsidiaries II v. Dept. of Rev.
24 Or. Tax 359 (Oregon Tax Court, 2021)
Pennzoil Co. v. Department of Revenue
15 Or. Tax 101 (Oregon Tax Court, 2000)
Gilmore Steel Corp. v. Department of Revenue
9 Or. Tax 210 (Oregon Tax Court, 1982)
Dept. of Rev. v. Alaska Airlines, Inc.
25 Or. Tax 91 (Oregon Tax Court, 2022)
Dept. of Rev. v. Wakefield
25 Or. Tax 1 (Oregon Tax Court, 2022)
Pacific Power & Light Co. v. State Tax Commission
2 Or. Tax 420 (Oregon Tax Court, 1966)
Health Net Life Ins. Co. v. Dept. of Rev.
24 Or. Tax 514 (Oregon Tax Court, 2021)
Santa Fe Natural Tabacco Co. v. Dept. of Rev.
25 Or. Tax 124 (Oregon Tax Court, 2022)
Industrial Air Products Co. v. Department of Revenue
4 Or. Tax 103 (Oregon Tax Court, 1970)
Geldermann and Company, Inc. v. Dept. of Rev.
10 Or. Tax 249 (Oregon Tax Court, 1985)
Caterpillar Tractor Co. v. Department of Revenue
8 Or. Tax 236 (Oregon Tax Court, 1979)
Oracle Corp. and Subsidiaries I v. Dept. of Rev.
24 Or. Tax 327 (Oregon Tax Court, 2020)
Rent-A-Center Inc v. Department of Revenue
(Oregon Tax Court, 2014)
Legislative History
Amended by 1957 c.607 §3; 1957 c.709 §1; subsection (3) of 1963 Replacement Part derived from 1957 c.607 §11; 1957 c.709 §2 and 1957 s.s. c.5 §1; 1959 c.631 §2; 1963 c.627 §22 (referred and rejected); 1965 c.322 §1; 1965 c.544 §1; 1971 c.247 §1; 1975 c.368 §5; 1977 c.866 §3; 1982 1 c.16 §11; 1983 c.162 §7; 1985 c.565 §55; 1997 c.154 §50; 1999 c.21 §45; 1999 c.60 §1; 2009 c.403 §3
Nearby Sections
15
§ 317.005
Short title§ 317.010
Definitions§ 317.015
§ 317.015§ 317.016
§ 317.016§ 317.017
§ 317.017§ 317.018
Statement of purpose§ 317.020
§ 317.020§ 317.021
§ 317.021§ 317.022
§ 317.022§ 317.030
Effect of chapterCite This Page — Counsel Stack
Bluebook (online)
Oregon § 317.070, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.070.