The amount of lobbying expenses subject to the proxy tax under section 6033(e) of the Internal Revenue Code shall be apportioned to Oregon by multiplying the expenses by a fraction, the numerator of which is the amount of dues or other similar amounts received by the organization from Oregon residents during the tax year, and the denominator of which is the amount of all such amounts received during the tax year.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 314.256

History

Renumbered from 150-314.256, REV 29-2016, f. 8-12-16, cert. ef. 9-1-16
RD 3-1995, f. 12-29-95, cert. ef. 12-31-95