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

History

REV 68-2017, amend filed 12/22/2017, effective 01/01/2018
Renumbered from 150-314.615-(C), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16
8-73
12-70
1-65