Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 314 - TAXES IMPOSED UPON OR MEASURED BY NET INCOMEDIVISION OF INCOME FOR TAX PURPOSES
APPLICATION
Section 314.695 - Application of ORS 314.280 and 314.605 to 314.675

ORS § 314.695

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Current through 2024 Regular Session legislation
Section 314.695 - Application of ORS 314.280 and 314.605 to 314.675

The provisions of ORS 314.280 and 314.605 to 314.675 apply to the allocation and apportionment of the income of corporations and nonresident individuals, and do not apply to the income of resident individuals, resident estates, and resident trusts taxable as provided in the Personal Income Tax Act of 1969.

ORS 314.695

1967 c.60 §2; 1969 c.493 §90