(Centralized Partnership Audit Regime)
ORS 314.730
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 3 court decisions — leading case Schuette v. Department of Revenue (1997)
Most recently applied in 23 Or. Tax 107 - Cook v. Dept. of Rev. (August 2018)
1989 c.625 §41; renumbered 314.761 in 2019
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.