The department released Oregon Revenue Bulletin (ORB) 2013-01 relating to homeowners associations yesterday.  This ORB provides notice of future administrative rule writing and is intended to provide immediate guidance for homeowners associations with regard to Oregon filing requirements and subjectivity to the corporation minimum tax.

ORB 2013-01 and other ORBs are available on the department’s website at… http://www.oregon.gov/DOR/pages/bulletins.aspx.

Jeff Henderson

Corporation Tax Policy Coordinator

Business Division/Corporation Section

Oregon Department of Revenue