When taxpayer is considered taxable in another state
Source:
Section 314.620 — When taxpayer is considered taxable in another state, https://www.oregonlegislature.gov/bills_laws/ors/ors314.html.
Notes of Decisions
For allocation of sales under this section, the franchise tax paid to a foreign state must be valid and not merely volunteer tax payments. Miles Laboratories v. Dept. of Rev., 6 OTR 82 (1975), aff’d 274 Or 395, 546 P2d 1081 (1976)
Where the amounts paid in a foreign state were described as an “annual license fee,” such fee is not a corporate stock tax for purposes of this section. Miles Laboratories v. Dept. of Rev., 6 OTR 82 (1975), aff’d 274 Or 395, 546 P2d 1081 (1976)
Plaintiff’s activities gave Washington jurisdiction to impose a net income tax and allowed for allocation of sales under this section. Miles Laboratories v. Dept. of Rev., 6 OTR 82 (1975), aff’d 274 Or 395, 546 P2d 1081 (1976)
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