Oregon Revised Statutes Chapter 314 § 314.615 — When
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.615·Enacted ·Last updated March 01, 2026
Statute Text
When
allocation and apportionment of net income from business activity required.
Any taxpayer having income from
business activity which is taxable both within and without this state, other
than activity as a financial institution or public utility or the rendering of
purely personal services by an individual, shall allocate and apportion the net
income of the taxpayer as provided in ORS 314.605 to 314.675. Taxpayers engaged
in activities as a financial institution or public utility shall report their
income as provided in ORS 314.280 and 314.675. [1965 c.152 §3; 2001 c.793 §6;
2001 c.933 §5; 2009 c.403 §6]
Plain English Explanation
This Oregon statute addresses When
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.615
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses When
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