OAR 150-314-0072: Apportionment Factors

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

Property factor. Unless otherwise provided by rule, the provisions of ORS 314.655 and the rules pertaining thereto, are by this reference incorporated herein and made a part of this OAR 150-314.280-(F). Payroll factor. Unless otherwise provided by rule, the provisions of ORS 314.660 and the rules pertaining thereto, are by this reference incorporated herein and made a part of this 150-314.280-(F). Sales factor. Unless otherwise provided by rule, the provisions of ORS 314.665 and the rules pertaining thereto, are by this reference incorporated herein and made a part of this OAR 150-314.280

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.280

History: Renumbered from 150-314.280-(F), REV 33-2016, f. 8-12-16, cert. ef. 9-1-16 REV 4-2011, f. 12-30-11, cert. ef. 1-1-12 12-19-75 1-70 1-65

This rule cites

Cited by

Official source: https://secure.sos.state.or.us/oard/