GroundRules
ORS 314.625: Certain nonapportionable income to be allocated.
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
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonapportionable income, shall be allocated as provided in ORS 314.625 to 314.645.
Collected 2026-09-03T23:50:13Z. Source file · JSON