Or. Admin. R. 150-314-0066 - Apportionment and Allocation of Income Generally

The provisions of OAR 150-314.615-(A) to 150-314.615-(E), 150-314.620-(A) to 150-314.620-(C), 150-314.640 and ORS 314.650 are by this reference incorporated herein and made a part of this OAR 150-314.280-(C).


Or. Admin. R. 150-314-0066
1-65; 12-19-75; RD 7-1983, f. 12-20-83, cert. ef. 12-31-83; RD 11-1988, f. 12-19-88, cert. ef. 12-31-88; RD 3-1992, f. 5-28-92, cert. ef. 6-1-92; Renumbered from 150-314.280-(c), REV 33-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.280

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