The Department of Revenue shall administer and enforce the tax imposed by any law imposing tax upon or measured by net income. For this purpose the department may divide the state into districts. In each district a branch office may be established. The department may, from time to time, change the limits of such districts.
ORS 314.805
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
1957 c.632 §27 (enacted in lieu of 316.705 and 317.505)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.