[1957 c.544 §2; 1969 c.493 §84; 1983 c.162 §52; repealed by 1987 c.293 §56]
ORS 314.275
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 1 court decision — leading case Oracle Corp. and Subsidiaries II v. Dept. of Rev. (2021)
Most recently applied in Oracle Corp. and Subsidiaries II v. Dept. of Rev. (October 2021)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.