2017 ORS 314.682¹
Method of apportionment of interstate broadcaster income

(1) Notwithstanding any provisions of ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) to the contrary, ORS 314.680 (Definitions for ORS 314.680 to 314.690), 314.684 (Determination of sales factor) and 314.686 (Determination of net income attributable to business done in state) shall apply to the apportionment of the income of an interstate broadcaster.

(2) Except as provided in subsection (1) of this section, all other provisions of ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) shall apply to the apportionment of the income of an interstate broadcaster. [1989 c.792 §2; 1995 c.79 §160]

Chapter 314

Law Review Cita­tions

9 WLJ 249 (1973); 5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors314.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 314, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano314.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.