Oregon Revised Statutes Chapter 314 § 314.625 — Certain nonapportionable income to be allocated
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.625·Enacted ·Last updated March 01, 2026
Statute Text
Certain nonapportionable income to be allocated.
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]
Plain English Explanation
This Oregon statute addresses Certain nonapportionable income to be allocated. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.625
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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