[1989 c.625 §42; 1991 c.457 §21; renumbered 314.762 in 2019]
ORS 314.732
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 23 Or. Tax 107 - Cook v. Dept. of Rev. (2018)
Most recently applied in 23 Or. Tax 107 - Cook v. Dept. of Rev. (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.