Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0347 - Application of ORS 314.610 to 314.667: Allocation
Universal Citation: OR Admin Rules 150-314-0347
Current through Register Vol. 63, No. 9, September 1, 2024
Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonapportionable income or loss within or without this state in accordance with ORS 314.625 to 314.645.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 314.615
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