OAR 150-314-0470: Interstate Broadcasters: Net Income Attributable to this State

(1) The allocation and apportionment provisions in ORS 314.610 to 314.667 as modified by ORS 314.684, are required for interstate broadcasters unless the application of those provisions does not fairly and accurately reflect the extent of the taxpayer’s business activities in this state. The burden is on the taxpayer to show that the allocation and apportionment provisions do not fairly and accurately reflect their activities within the state. (2) If the application of the allocation and apportionment provisions do not fairly and accurately reflect the extent of the taxpayer’s business activities in this state, Oregon net income shall be computed using segregated accounting.