{"data":{"id":"us-or/ors-314.647","jurisdiction":"us-or","citation":"ORS 314.647","heading":"Policy.","body":"The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders.","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":"922a005494ce6b57ad3ad6fb7a5eb3464356376eb8553e572cf7f9ffed9216fa","source_id":"us-or","stale":false,"prev":"us-or/ors-314.645","next":"us-or/ors-314.650"},"notice":"GroundRules: Original legal text. Not legal advice."}