OAR 150-314-0347: Application of ORS 314.610 to 314.667: Allocation

Edition: Current OARD snapshotEffective: 2018-01-01Last verified: 2026-09-07

Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonapportionable income or loss within or without this state in accordance with ORS 314.625 to 314.645.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.615

History: REV 68-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-314.615-(C), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 8-73 12-70 1-65

This rule cites

Cited by

No inbound citations found.

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