When allocation and apportionment of net income from business activity required
Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial institution or public utility or the rendering of purely personal services by an individual, shall allocate and apportion the net income of the taxpayer as provided in ORS 314.605 (Short title) to 314.675 (Apportionment of net loss). Taxpayers engaged in activities as a financial institution or public utility shall report their income as provided in ORS 314.280 (Allocation of income of financial institution or public utility from business within and without state) and 314.675 (Apportionment of net loss). [1965 c.152 §3; 2001 c.793 §6; 2001 c.933 §5; 2009 c.403 §6]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.