Help | Staff Login
2013 Regular Session
At the request of: (at the request of House Interim Committee on Revenue)
Chief Sponsors:
Regular Sponsors: Introduced and printed pursuant to House Rule 12.00. Presession filed
Bill Title: Relating to tax compliance; and prescribing an effective date.
Catchline/Summary: Directs Department of Revenue to report to Legislative Assembly on use of out-of-state tax shelters and make recommendations for addressing noncompliance attributable to out-of-state tax shelters.
Requires corporations that file Oregon tax return and include unitary corporation that is incorporated in certain jurisdictions to include income from those jurisdictions in Oregon tax return. Directs Department of Revenue to submit report to Legislative Assembly on or before January 1 of each odd-numbered year on recommended changes to list of such jurisdictions. Applies to tax years beginning on or after January 1, 2014. Takes effect on 91st day following adjournment sine die.
Chapter Number: Chapter 707
Fiscal Impact: Has Minimal Fiscal Impact
Revenue Impact: Revenue Impact Issued
Measure Analysis: Staff Measure Summary / Impact Statements
Current Location: Chapter Number Assigned
Current Committee:
Current Subcommittee:
Subsequent Referral(s):
Measure History
Scheduled Events