Second-quarter 2021 estimated payments for Oregon’s Corporate Activity Tax are due by Monday, August 2, 2021. Taxpayers expecting to owe $5,000 or more of Corporate Activity Tax for the 2021 calendar year must make estimated payments.
Guidance about making CAT quarterly payments can be found on the [CAT page]( https://www.oregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspx) of the Department of Revenue website. Information includes:
- How do I calculate CAT liability?
- When are estimated payments required?
- How do I pay my estimated taxes?
July 28 RAC meeting cancelled
The Rules Advisory Committee (RAC) completed its work on the Oregon administrative rule for sourcing receipts for sea and river carriers for the Corporate Activity Tax during its meeting July 14.
Therefore, an additional RAC meeting originally scheduled for July 28 will not be necessary and has been cancelled.
Taxpayers with general questions about the CAT can email firstname.lastname@example.org or call 503-945-8005.