ORS § 314.650 : REVENUE AND TAXATION — TAXES IMPOSED UPON OR MEASURED BY NET INCOME —DIVISION OF INCOME FOR TAX PURPOSES —APPORTIONMENT OF INCOME — Apportionment of income

All apportionable income shall be apportioned to this state by multiplying the income by the sales factor.

ORS 314.650

Amended by 2017 Ch. 43,§ 4, eff. 10/6/2017.
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
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