ORS 314.682

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)