2017 ORS 314.690¹
Scope of provisions

The provisions of ORS 314.680 (Definitions for ORS 314.680 to 314.690) to 314.688 (Rules) are not intended to change the meaning of the terms “income-producing activity,” “sources within this state,” “business activity” taxable in this state or “doing business” in this state contained in this chapter or ORS chapter 317 or 318. [1989 c.792 §7]

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.