The failure to do any act required by or under any law imposing taxes upon or measured by net income shall be deemed an act committed in part at the office of the Department of Revenue in Oregon.
ORS 314.080
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
1957 c.632 §3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.