GroundRules
ORS 314.640: Allocation to this state of interest and dividends.
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
Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.
Collected 2026-09-03T23:50:13Z. Source file · JSON