Oregon DOR Proposes Amendments to Corporate Activity Short Tax Return Rules

The Oregon Department of Revenue (DOR) proposed amendments to regulations on corporate activity tax short period returns. The amendments modify the filing due date for short period returns to the 15th day of the fifth month following the end of the short tax period, with an exception for taxpayers joining a unitary group mid-tax period. The proposed rule also clarifies how to prorate thresholds and calculate the tax subtraction for short periods. Comments on the proposed amendments are due March 24. [Or. Dep’t of Revenue, Proposed Reg. Section 150-317-1015, 02/11/26]