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CON-WAY, INC. v. DEPT. OF REVENUE

(TC 5003; SC S060141).

302 P.3d 804 (2013)

353 Or. 616

CON-WAY INC. & AFFILIATES, Plaintiff-Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Appellant.

Supreme Court of Oregon, En Banc.

Decided May 31, 2013.

Attorney(s) appearing for the Case

Darren Weirnick , Assistant Attorney General, Salem, argued the cause for appellant. With him on the briefs were Ellen F. Rosenblum , Attorney General and Melisse S. Cunningham , Assistant Attorney General.

Eric J. Kodesch , Stoel Rives LLP, Portland, argued the cause for respondent. With him on the brief were James N. Westwood and Robert T. Manicke .

BREWER, J.

The issue presented in this appeal is whether a taxpayer may satisfy its obligation to "pay annually to the state" the $75,000 corporate minimum tax, ORS 317.090(2),1 by claiming on its corporate excise tax return a $75,000 "Business Energy Tax Credit" (BETC) under ORS 315.354.2 The Tax Court concluded that the taxpayer, Con-Way, could satisfy its tax liability...

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