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
GENERAL PROVISIONS
Section 314.615 - When allocation and apportionment of net income from business activity required

ORS § 314.615

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Current through 2024 Regular Session legislation
Section 314.615 - When allocation and apportionment of net income from business activity required

Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial institution or public utility or the rendering of purely personal services by an individual, shall allocate and apportion the net income of the taxpayer as provided in ORS 314.605 to 314.675. Taxpayers engaged in activities as a financial institution or public utility shall report their income as provided in ORS 314.280 and 314.675.

ORS 314.615

1965 c.152 §3; 2001 c.793 §6; 2001 c.933 §5; 2009 c. 403, § 6