Taxes Imposed Upon or Measured by Net Income

ORS 314.682
Method of apportionment of interstate broadcaster income


(1)

Notwithstanding any provisions of ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) to the contrary, ORS 314.680 (Definitions for ORS 314.680 to 314.690), 314.684 (Determination of sales factor) and 314.686 (Determination of net income attributable to business done in state) shall apply to the apportionment of the income of an interstate broadcaster.

(2)

Except as provided in subsection (1) of this section, all other provisions of ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) shall apply to the apportionment of the income of an interstate broadcaster. [1989 c.792 §2; 1995 c.79 §160]
Chapter 314

Law Review Citations

9 WLJ 249 (1973); 5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021