Oregon DOR Amends Regulation on Corporate Activity Tax Short Period Filing

The Oregon Department of Revenue (DOR) adopted amendments to OAR 150-317-1015 regarding corporate activity tax short period return requirements. The rule defines short tax periods as periods less than 12 months, establishes that short period returns are generally due by the fifteenth day of the fifth month following the period’s end, and provides guidance on prorating the $750,000 commercial activity registration threshold, $1 million tax rate threshold, and $1 million return filing threshold based on the number of days in the short tax period. The rule becomes effective May 1. [Or. Dep’t of Revenue, Reg. Section 150-317-1015, 04/20/26]