Or. Admin. R. 150-314-0347 - Application of ORS 314.610 to 314.667: Allocation

Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonapportionable income or loss within or without this state in accordance with ORS 314.625 to 314.645.


Or. Admin. R. 150-314-0347
1-65; 12-70; 8-73; Renumbered from 150-314.615-(C), REV 30-2016, 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 314.615

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