Section 317A.109 - Taxation of property transferred into state; rules(1) Except as provided in subsection (2) of this section: (a) A person shall include as taxable commercial activity the value of property the person transfers into this state for the person's own use in the course of a trade or business within one year after the person receives the property outside this state; and(b) In the case of a unitary group, the taxpayer shall include as taxable commercial activity the value of property that any of the taxpayer's members transferred into this state for the use in the course of a trade or business by any of the taxpayer's members within one year after the taxpayer receives the property outside this state.(2) Property brought into this state within one year after it is received outside this state by a person or unitary group described in subsection (1) of this section may not be included as taxable commercial activity as required under subsection (1) of this section if the person or unitary group can show or if the Department of Revenue ascertains that the property's receipt outside this state by the person or unitary group followed by its transfer into this state within one year was not intended in whole or in part to avoid in whole or in part the tax imposed under ORS 317A.100 to 317A.158.(3) The department may adopt rules necessary to administer this section. 2019 c. 122, § 61; 2019 c. 579, § 51