Or. Admin. R. 150-314-0064 - Definitions

(1) The definitions of "apportionable income," "commercial domicile," "compensation," "financial organization," "nonapportionable income," "public utility," "sales," and "state," contained in ORS 314.610 and the related rules are by this reference incorporated herein and made a part of this OAR 150-314-0064.

(2) "Taxpayer" means a financial organization or a public utility.

Notes

Or. Admin. R. 150-314-0064

1-65; 12-19-75; Renumbered from 150-314.280-(B), REV 33-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 68-2017, amend filed 12/22/2017, effective 1/1/2018

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.280