ORS 314.469

Known as the Uniform Division of Income for Tax Purposes Act

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

Applied in 1 court decision — leading case 21 Or. Tax 396 - Hillenga v. Dept. of Rev. (2014)

Most recently applied in 21 Or. Tax 396 - Hillenga v. Dept. of Rev. (May 2014)

2007 c.568 §13

Moneys collected under ORS 314.406 shall be considered net revenue from the tax imposed under ORS chapter 316 for purposes of ORS 316.502.

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