ORS 314.650: Apportionment of income.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
All apportionable income shall be apportioned to this state by multiplying the income by the sales factor. [1965 c.152 §10; 1989 c.626 §5; 1989 c.1088 §1; 1995 c.79 §156; 2001 c.793 §1; 2003 c.739 §§1,5; 2005 c.832 §§48,49; 2009 c.842 §1; 2017 c.43 §4]
Administrative rules citing this section
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Cited by
- ORS 314.280: Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers.
- ORS 314.665: Determination of sales factor; use of market sourcing; inclusions and exclusions; definitions.
- ORS 314.668: Definitions.
- ORS 317.010: Definitions.
- ORS 317.090: Minimum tax.
- OAR 150-314-0060: Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications; Revocation of Election
- OAR 150-314-0062: Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon
- OAR 150-314-0066: Apportionment and Allocation of Income Generally
- OAR 150-314-0070: Apportionment Factors Generally
- OAR 150-314-0074: Modified Factors for Carriers of Freight or Passengers: General Rule
- OAR 150-314-0076: Modified Factors for Carriers of Freight or Passengers: Special Rules — Railroads
- OAR 150-314-0078: Modified Factors for Carriers of Freight or Passengers: Special Rules — Airlines
- OAR 150-314-0080: Modified Factors for Carriers of Freight or Passengers: Special Rules — Trucking Companies
- OAR 150-314-0082: Modified Factors for Companies Engaged in Sea Transportation Service
- OAR 150-314-0084: Modified Factors for Companies Involved in Interstate River Transportation Service
- OAR 150-314-0345: Apportionment and Allocation of Income Generally
- OAR 150-314-0353: Apportionment for Long-Term Construction Contracts
- OAR 150-314-0385: Apportionment Formula
- OAR 150-314-0455: Modified Factors for Publishing
- OAR 150-314-0515: Oregon Composite Tax Return
- OAR 150-315-0195: Research Conducted by Semiconductor Company Tax Credit
- OAR 150-317-0170: Minimum Tax
- OAR 150-317-0410: Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983
- OAR 150-317-0510: Unitary Business
- OAR 150-317-0570: Different Apportionment Factors for Purposes of ORS 317.710(5)(b)
- OAR 150-317-1200: Cost Input or Labor Cost Subtraction
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html