Oregon - insurance company excluded from combined return, dividends excluded


The Oregon Tax Court's August 2, 2012 decision in Stancorp Financial Group confirmed the disparate treatment of in-state and out-of-state insurance companies advanced in its July 16, 2012 Costco decision.  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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