ORS 314.605: Short title; construction.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) ORS 314.605 to 314.675 may be cited as the Uniform Division of Income for Tax Purposes Act. (2) ORS 314.610 to 314.667 shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. [1965 c.152 §§20,21]
Administrative rules citing this section
This rule cites
- ORS 314.605 — resolved
- 314.675 — resolved
- ORS 314.610 — resolved
- 314.667 — resolved
Cited by
- ORS 267.370: District taxing authority.
- ORS 267.385: Employer payroll tax; collection; enforcement.
- ORS 268.505: Income tax; rate limitation; elector approval required.
- ORS 305.653: Multistate Tax Compact.
- ORS 314.606: Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact.
- ORS 314.610: Definitions for ORS 314.605 to 314.675.
- ORS 314.615: When allocation and apportionment of net income from business activity required.
- ORS 314.620: When taxpayer is considered taxable in another state.
- ORS 314.667: Additional methods to determine extent of business activity in this state; rules.
- ORS 314.695: Application of ORS 314.280 and 314.605 to 314.675.
- ORS 316.127: Income of nonresident from Oregon sources.
- ORS 317.010: Definitions.
- ORS 317.267: Dividends received by corporation from certain other corporations.
- ORS 317.715: Tax return of corporation in affiliated group making consolidated federal return.
- ORS 401.690: Exemption from certain taxes, registration and licensing requirements.
- OAR 150-314-0345: Apportionment and Allocation of Income Generally
- OAR 150-316-0045: Taxable Income of Nonresidents and Part-year Residents
- OAR 150-316-0145: Proration for Pass-through Entity Income of Part Year Oregon Residents
- OAR 150-316-0155: Nonresident Partners: Guaranteed Payments
- OAR 150-316-0157: Nonresident Partners: Other Methods of Allocation and Apportionment
- OAR 150-316-0169: Gross Income of Nonresidents; Apportionable Income
- OAR 150-316-0565: Basis of Depreciable Assets Moved into Oregon
- OAR 150-317-0140: Imposition of the Tax: Mercantile, Manufacturing and Business Corporations
- OAR 150-317-0630: Oregon Return: Apportionment Formula
- OAR 150-317-1050: Sourcing of Commercial Activity for Financial Institutions in This State
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html