Or. Admin. Code § 150-314-0062 - Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon

(1) The several parts of OAR 150-314.280, as amended in 1965 and thereafter, shall apply for all tax years beginning on and after January 1, 1965. Apportionment of income for tax years beginning prior to January 1, 1965, shall be governed by the law and rules in effect with respect to such years.

(2) The provisions of ORS 314.650, as amended in 1989 and thereafter incorporated in the several parts of OAR 150-314.280, apply to all tax returns of financial organizations and public utilities for all tax years beginning on or after January 1, 1991.

Notes

Or. Admin. Code § 150-314-0062

1-65; 12-19-75; RD 3-1992, f. 5-28-92, cert. ef. 6-1-92; RD 7-1993, f. 12-30-93, cert. ef. 12-31-93; Renumbered from 150-314.280-(A), REV 33-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.280