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ORS 314.420

Known as the Uniform Division of Income for Tax Purposes Act

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

[1957 c.632 §16 (enacted in lieu of 316.620, 317.370 and 317.420); 1969 c.166 §5; repealed by 1971 c.354 §7]

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