Or. Admin. Code § 150-314-0470
Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-314-0470 - Interstate Broadcasters: Net Income Attributable to this State(1) The allocation and apportionment provisions in ORS 314.610 to 314.667 as modified by ORS 314.684, are required for interstate broadcasters unless the application of those provisions does not fairly and accurately reflect the extent of the taxpayer's business activities in this state. The burden is on the taxpayer to show that the allocation and apportionment provisions do not fairly and accurately reflect their activities within the state.(2) If the application of the allocation and apportionment provisions do not fairly and accurately reflect the extent of the taxpayer's business activities in this state, Oregon net income shall be computed using segregated accounting.Or. Admin. Code § 150-314-0470
RD 12-1990, f. 12-20-90, cert. ef. 12-31-90; Renumbered from 150-314.686, REV 34-2016, f. 8-12-16, cert. ef. 9/1/2016Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.686