{"data":{"id":"us-or/ors-314.620","jurisdiction":"us-or","citation":"ORS 314.620","heading":"When taxpayer is considered taxable in another state.","body":"For purposes of allocation and apportionment of income under ORS 314.280 and 314.605 to 314.675, a taxpayer is taxable in another state if:\n      (1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or\n      (2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not. [1965 c.152 §4]\n(Allocation of Nonapportionable Income)","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"39b6ce4b1a7a401e7a06dc38cc5878087366e5226d74447162e6898e358081c0","source_id":"us-or","stale":false,"prev":"us-or/ors-314.615","next":"us-or/ors-314.625"},"notice":"GroundRules: Original legal text. Not legal advice."}