There is a newer version of the Oregon Revised Statutes
2021
2019
2017
2015 (you are here)
2013
Other previous versions
View our newest version here

2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.605 - Short title; construction.

OR Rev Stat § 314.605 (2015) What's This?

(1) ORS 314.605 to 314.675 may be cited as the Uniform Division of Income for Tax Purposes Act.

(2) ORS 314.610 to 314.667 shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.

[1965 c.152 §§20,21]

Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.