{"data":{"id":"us-or/ors-314.650","jurisdiction":"us-or","citation":"ORS 314.650","heading":"Apportionment of income.","body":"All apportionable income shall be apportioned to this state by multiplying the income by the sales factor.","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":"c5432fb637c768799c0acb5853466322c2e462a3e8a815ccc4051c3dfe3f1765","source_id":"us-or","stale":false,"prev":"us-or/ors-314.647","next":"us-or/ors-314.655"},"notice":"GroundRules: Original legal text. Not legal advice."}