ORS 314.640: Allocation to this state of interest and dividends.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state. [1965 c.152 §8]
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html
