The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders.
ORS 314.647
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 1 court decision — leading case 24 Or. Tax 250 - Comcast Corp. II v. Dept. of Rev. (TC 5265) (2020)
Most recently applied in 24 Or. Tax 250 - Comcast Corp. II v. Dept. of Rev. (TC 5265) (November 2020)
2001 c.793 §12; 2017 c.43 §3
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.