There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.686 - Determination of net income attributable to business done in state.
OR Rev Stat § 314.686 (2015) What's This?
If an interstate broadcaster has gross receipts from broadcasting, the determination of net income taxable by this state shall be based upon the business activity within this state, and the Department of Revenue shall require either the segregated method of reporting or the apportionment method of reporting described in ORS 314.680 to 314.690, under the rules adopted by the department, so as fairly and accurately to reflect the net income of the interstate broadcaster’s business done within this state.
[1989 c.792 §5; 1995 c.79 §161]
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