GroundRules
ORS 314.650: Apportionment of income.
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
All apportionable income shall be apportioned to this state by multiplying the income by the sales factor.
Collected 2026-09-03T23:50:13Z. Source file · JSON