ORS 314.736

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)