(1) ORS 314.605 to 314.675 may be cited as the Uniform Division of Income for Tax Purposes Act.
(2) ORS 314.610 to 314.667 shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
ORS 314.605
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 57 court decisions — leading case Simpson Timber Co. v. Department of Revenue (1998)
Most recently applied in Dept. of Rev. v. Alaska Airlines, Inc. (July 2022)
1965 c.152 §§20,21
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.