Determination of net income attributable to business done in state
If an interstate broadcaster has gross receipts from broadcasting, the determination of net income taxable by this state shall be based upon the business activity within this state, and the Department of Revenue shall require either the segregated method of reporting or the apportionment method of reporting described in ORS 314.680 (Definitions for ORS 314.680 to 314.690) to 314.690 (Scope of provisions), under the rules adopted by the department, so as fairly and accurately to reflect the net income of the interstate broadcaster’s business done within this state. [1989 c.792 §5; 1995 c.79 §161]
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