ORS 314.647: Policy.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders. [2001 c.793 §12; 2017 c.43 §3]

Official history and status

History: Note: 314.647 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Administrative rules citing this section

OAR 150-314-0466: Definition of Programming and Subscription Services — implements

This rule cites

No citations extracted.

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html