ORS 314.290

Known as the Uniform Division of Income for Tax Purposes Act

The act spans §§ 314–314 (252 sections).

[1957 c.102 §2; 1979 c.579 §4; 1991 c.457 §16a; 1995 c.556 §22; repealed by 2001 c.509 §19]

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.