Property factor. Unless otherwise provided by rule, the provisions of ORS 314.655 and the rules pertaining thereto, are by this reference incorporated herein and made a part of this OAR 150-314.280-(F). Payroll factor. Unless otherwise provided by rule, the provisions of ORS 314.660 and the rules pertaining thereto, are by this reference incorporated herein and made a part of this 150-314.280-(F). Sales factor. Unless otherwise provided by rule, the provisions of ORS 314.665 and the rules pertaining thereto, are by this reference incorporated herein and made a part of this OAR 150-314.280

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 314.280

History

Renumbered from 150-314.280-(F), REV 33-2016, f. 8-12-16, cert. ef. 9-1-16
REV 4-2011, f. 12-30-11, cert. ef. 1-1-12
12-19-75
1-70
1-65