ORS 314.620

Known as the Uniform Division of Income for Tax Purposes Act

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

Applied in 7 court decisions — leading case Miles Laboratories, Inc. v. Department of Revenue (1976)

Most recently applied in Dept. of Rev. v. Alaska Airlines, Inc. (July 2022)

1965 c.152 §4

How often courts cite this section

citing decisions per year

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.

For purposes of allocation and apportionment of income under ORS 314.280 and 314.605 to 314.675, a taxpayer is taxable in another state if:

(1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or

(2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

(Allocation of Nonapportionable Income)

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