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).
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.280
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