(1) A taxpayer engaged in utilities or
telecommunications as defined in ORS
(B) may elect to use the double-weighted
sales apportionment factor weightings in ORS
314.650 (1999 Edition).
(2) This election is made by
completing schedule AP using the double-weighted sales apportionment factor
weightings on the original or amended tax return for each tax year for which
the election is made to use the alternative factor weightings. For processing
purposes check the appropriate box in the information section.
(3) A taxpayer may revoke the election to use
the double-weighted sales apportionment factor weightings. This revocation is
made by completing schedule AP using the single-sales apportionment factor on
the original tax return.
Or. Admin. R.
f. & cert. ef. 12-31-02; REV 3-2005, f. 12-30-05, cert. ef 1-1-06; REV
11-2013, f. 12-26-13, cert. ef. 1-1-14; Renumbered from 150-314.280(3),
33-2016, f. 8-12-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS