ORS § 314.647

Current through 2024 Regular Session legislation
Section 314.647 - Policy

The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders.

ORS 314.647

Amended by 2017 Ch. 43, § 3, eff. 10/6/2017.
2001 c.793 §12

314.647 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.