OAR 150-314-0066: Apportionment and Allocation of Income Generally
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
The provisions of OAR 150-314-0345 to 150-314-0351, 150-314-0365 to 150-314-0369, 150-314-0380 and ORS 314.650 are by this reference incorporated herein and made a part of this OAR 150-314-0066.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 314.280
History: Renumbered from 150-314.280-(C), REV 33-2016, f. 8-12-16, cert. ef. 9-1-16 RD 3-1992, f. 5-28-92, cert. ef. 6-1-92 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 7-1983, f. 12-20-83, cert. ef. 12-31-83 12-19-75 1-65
This rule cites
- OAR 150-314-0345 — resolved
- 150-314-0351 — resolved
- 150-314-0365 — resolved
- 150-314-0369 — resolved
- 150-314-0380 — resolved
- ORS 314.650 — resolved
- OAR 150-314-0066 — resolved
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/