Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0402 - Property Factor; Timber
Universal Citation: OR Admin Rules 150-314-0402
Current through Register Vol. 63, No. 9, September 1, 2024
The property factor includes all standing timber which the taxpayer owns and which is situated on land owned by the taxpayer, and includes timber which has been cut and has become a part of inventory. The factor does not include any standing timber to which the taxpayer has acquired cutting rights under a contract, regardless of when title passes under the terms of the contract.
Stat. Auth.: ORS 305.100
Stats. Implemented:
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