Except where the context requires otherwise, this chapter is applicable to all laws of this state imposing taxes upon or measured by net income.
ORS 314.021
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 3 court decisions — leading case Allison v. Department of Revenue (1990)
Most recently applied in Dept. of Rev. v. Alaska Airlines, Inc. (July 2022)
1957 c.632 §2; 1961 c.176 §3; 1965 c.152 §25; 1971 c.215 §9; 1977 c.870 §40; 1987 c.293 §51; 1989 c.625 §26; 1995 c.79 §153; 1995 c.556 §21
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.