SB 1523

  • Oregon Senate Bill
  • 2018 Regular Session
  • Introduced in Senate Feb 14, 2018
  • Senate
  • House
  • Signed by Governor Apr 03, 2018

Relating to apportionment of income for interstate broadcasters; and prescribing an effective date.

Abstract

Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. Continues use of gross receipts from customers with in-state commercial domicile in numerator of apportionment percentage calculation. Requires gross receipts of broadcaster to be included in numerator if member of affiliated group filing consolidated state return, regardless of whether interstate broadcaster has taxable presence in state.] First applies to tax years beginning on or after January 1, 2017.] Takes effect on 91st day following adjournment sine die.

Bill Sponsors (5)

Votes


Actions


Apr 11, 2018

Oregon Legislative Assembly

Effective date, June 2, 2018.

Apr 11, 2018

Oregon Legislative Assembly

Chapter 73, 2018 Laws.

Apr 03, 2018

Oregon Legislative Assembly

Governor signed.

Mar 07, 2018

Oregon Legislative Assembly

Speaker signed.

Mar 06, 2018

Oregon Legislative Assembly

President signed.

Mar 03, 2018

Oregon Legislative Assembly

Rules suspended. Senate concurred in House amendments and repassed bill.

Mar 03, 2018

Oregon Legislative Assembly

Rules suspended. Third reading. Carried by Nosse. Passed.

Mar 02, 2018

Oregon Legislative Assembly

Second reading.

Mar 01, 2018

Oregon Legislative Assembly

Recommendation: Do pass with amendments and be printed A-Engrossed.

Feb 28, 2018

Oregon Legislative Assembly

Work Session held.

Feb 27, 2018

Oregon Legislative Assembly

Public Hearing held.

Feb 15, 2018

Oregon Legislative Assembly

Referred to Revenue.

Feb 14, 2018

Oregon Legislative Assembly

First reading. Referred to Speaker's desk.

Feb 13, 2018

Oregon Legislative Assembly

Third reading. Carried by Boquist. Passed.

Feb 12, 2018

Oregon Legislative Assembly

Second reading.

Feb 12, 2018

Oregon Legislative Assembly

Recommendation: Do pass.

Feb 09, 2018

Oregon Legislative Assembly

Work Session held.

Feb 06, 2018

Oregon Legislative Assembly

Public Hearing held.

Feb 05, 2018

Oregon Legislative Assembly

Referred to Finance and Revenue.

Feb 05, 2018

Oregon Legislative Assembly

Introduction and first reading. Referred to President's desk.

Jan 22, 2018

Oregon Legislative Assembly

Presession Released to the Public.

Bill Text

Bill Text Versions Format
Introduced PDF
House Amendments to Introduced PDF
Enrolled PDF
A-Engrossed PDF

Related Documents

Document Format
No related documents.

Sources

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