[1989 c.1036 §3; 1995 c.53 §3; renumbered 305.184 in 1995]
ORS 314.434
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.