Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 5 court decisions — leading case Department of Revenue v. McCann (1982)
Most recently applied in State v. Stewart (November 2013)
1957 c.632 §3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020)
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.
No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the Department of Revenue thereunder:
(1) Fail to pay any tax or to make, sign or verify any return or to supply any information required;
(2) Make, render, sign or verify any false or fraudulent return or statement; or
(3) Supply any false or fraudulent information.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.