The Oregon Department of Revenue (“DOR”) will be holding an administrative rules hearing on November 24, 2020, from 9:00 a.m. to 11:00 a.m. This hearing will cover over two dozen administrative rules, including two Oregon Corporate Activity Tax (“CAT”) rules: OAR 150-317-1310 (Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment) and OAR 150-317-1420 (Damages Received as a Result of Litigation). A summary of each of those rules can be found in our October 26, 2020 article.

If you wish to attend the hearing, you may join via ZoomGov (Password: 509506) or join by phone based on location: 669-254-5252 – San Jose; 646-828-7666 – New York. The meeting ID is 161 532 5808. If you wish to testify at the hearing, you must register prior to the hearing. Registration begins at 8:45 a.m. on November 24, 2020, in the Zoom conference. Please note, however, the public hearing will close at 9:15 a.m. if no person registers to testify. You may also send comments to the DOR before the public comment deadline closes at 5:00 p.m. on November 24, 2020, via email to rulescoordinator.dor@oregon.gov, via fax to (503) 945-8290, or via mail to 955 Center St. NE, Salem, OR 97301-2555. All written comments must be received no later than 5:00 p.m. on November 24, 2020.

As always, we will continue to follow any developments related to the CAT. In the meantime, if you have any questions or comments about the CAT, please do not hesitate to contact Dan Eller or Alee Soleimanpour.

Please visit Schwabe’s COVID-19 resource page for additional information.