[1961 c.176 §§2,4; 1969 c.493 §85; repealed by 1987 c.293 §56]
ORS 314.277
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.