For purposes of ORS 317.267, amounts of global intangible low-taxed income described in section 951A of the Internal Revenue Code and included in gross income shall be treated in the same manner as a dividend.
ORS 314.698
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
2019 c.556 §4
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.