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ORS 314.296

Known as the Uniform Division of Income for Tax Purposes Act

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

[2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3]

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