[1989 c.625 §43; 1991 c.457 §22; 1997 c.839 §60; renumbered 314.763 in 2019]
ORS 314.734
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.