Or. Admin. Code § 150-314-0064
Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-314-0064 - Definitions(1) The definitions of "apportionable income," "commercial domicile," "compensation," "financial organization," "nonapportionable income," "public utility," "sales," and "state," contained in ORS 314.610 and the related rules are by this reference incorporated herein and made a part of this OAR 150-314-0064.(2) "Taxpayer" means a financial organization or a public utility.Or. Admin. Code § 150-314-0064
1-65; 12-19-75; Renumbered from 150-314.280-(B), REV 33-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 68-2017, amend filed 12/22/2017, effective1/1/2018Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 314.280