[Formerly 317.605; 2003 c.46 §31; repealed by 2005 c.94 §78]
ORS 314.210
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.