Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.
ORS 314.640
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 Tektronix, Inc. & Subsidiaries v. Department of Revenue (2013)
Most recently applied in Oracle Corp. and Subsidiaries II v. Dept. of Rev. (October 2021)
1965 c.152 §8
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.