Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonapportionable income, shall be allocated as provided in ORS 314.625 to 314.645.
ORS 314.625
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 10 court decisions — leading case Sperry and Hutchinson Co. v. Department of Revenue (1974)
Most recently applied in Oracle Corp. and Subsidiaries II v. Dept. of Rev. (October 2021)
1965 c.152 §5; 1995 c.79 §155; 1999 c.143 §1; 2017 c.43 §2
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.