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ORS 314.688

Known as the Uniform Division of Income for Tax Purposes Act

The act spans §§ 314–314 (252 sections).

[1989 c.792 §6; 1995 c.79 §162; repealed by 2021 c.74 §4]

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.