Oregon Tax Court decisions suggest disparate treatment of in-state and out-of-state insurance companies

Insurance Tax Bulletin

In two recent decisions, the Oregon Tax Court confirmed the disparate treatment of in-state and out-of-state insurance companies. While Costco's out-of-state insurance company, not subject to Oregon tax, was included in the Oregon consolidated return of unitary non-insurance corporations, Stancorp's in-state insurance company was excluded.



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