[1989 c.792 §5; 1995 c.79 §161; repealed by 2021 c.74 §4]
ORS 314.686
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 Comcast Corp. & Subsidiaries v. Dep't of Revenue (2018)
Most recently applied in Comcast Corp. & Subsidiaries v. Dep't of Revenue (August 2018)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.