Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 314 - TAXES IMPOSED UPON OR MEASURED BY NET INCOMEDIVISION OF INCOME FOR TAX PURPOSES
ALLOCATION OF NONAPPORTIONABLE INCOME
Section 314.625 - Certain nonapportionable income to be allocated

ORS § 314.625

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 314.625 - Certain nonapportionable income to be allocated

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonapportionable income, shall be allocated as provided in ORS 314.625 to 314.645.

ORS 314.625

Amended by 2017 Ch. 43, § 2, eff. 10/6/2017.
1965 c.152 §5; 1995 c.79 §155; 1999 c.143 §1