ORS 314.625: Certain nonapportionable income to be allocated.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonapportionable income, shall be allocated as provided in ORS 314.625 to 314.645. [1965 c.152 §5; 1995 c.79 §155; 1999 c.143 §1; 2017 c.43 §2]
Administrative rules citing this section
This rule cites
- ORS 314.625 — resolved
- 314.645 — resolved
Cited by
- ORS 317.010: Definitions.
- OAR 150-314-0068: Allocation of Income
- OAR 150-314-0076: Modified Factors for Carriers of Freight or Passengers: Special Rules — Railroads
- OAR 150-314-0080: Modified Factors for Carriers of Freight or Passengers: Special Rules — Trucking Companies
- OAR 150-314-0345: Apportionment and Allocation of Income Generally
- OAR 150-314-0347: Application of ORS 314.610 to 314.667: Allocation
- OAR 150-314-0353: Apportionment for Long-Term Construction Contracts
- OAR 150-314-0425: Sales Factor; Definition of Gross Receipts
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html