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ORS 314.365

Known as the Uniform Division of Income for Tax Purposes Act

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

[1957 c.632 §8 (enacted in lieu of 316.550 and 317.365); 1961 c.533 §51; repealed by 1985 c.266 §6]

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