{"data":{"id":"us-or/ors-314.640","jurisdiction":"us-or","citation":"ORS 314.640","heading":"Allocation to this state of interest and dividends.","body":"Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.","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":"912c480df600060d3b4915fd361458c8459a979de7ed6ecf5df769a5a57d7e29","source_id":"us-or","stale":false,"prev":"us-or/ors-314.635","next":"us-or/ors-314.642"},"notice":"GroundRules: Original legal text. Not legal advice."}