[1979 c.690 §18; 1997 c.170 §27; 2013 c.688 §28; repealed by 2015 c.348 §1]
ORS 314.860
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.