- (1) The definitions of “apportionable income,” “commercial domicile,” “compensation,” “financial organization,” “nonapportionable income,” “public utility,” “sales,” and “state,” contained in ORS 314.610 and the related rules are by this reference incorporated herein and made a part of this OAR 150-314-0064.
- (2) “Taxpayer” means a financial organization or a public utility.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 314.280
History
REV 68-2017, amend filed 12/22/2017, effective 01/01/2018
Renumbered from 150-314.280-(B), REV 33-2016, f. 8-12-16, cert. ef. 9-1-16
1-65; 12-19-75