In any case in which the provisions of ORS 314.605 to 314.675 are inconsistent with the provisions of ORS 305.653, the provisions of ORS 314.605 to 314.675 shall control.
ORS 314.606
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 3 court decisions — leading case Powerex Corp. v. Department of Revenue (2015)
Most recently applied in Health Net, Inc. v. Dep't of Revenue (April 2018)
1993 c.726 §20; 2013 c.407 §3
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.