GroundRules
ORS 314.605: Short title; construction.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 314 — Taxes Imposed Upon or Measured by Net Income
(1) ORS 314.605 to 314.675 may be cited as the Uniform Division of Income for Tax Purposes Act.
(2) ORS 314.610 to 314.667 shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
Collected 2026-09-03T23:50:13Z. Source file · JSON