ORS § 314.695
Current through 2024 Regular Session legislation effective June 6, 2024
The provisions of ORS 314.280 and 314.605 to 314.675 apply to the allocation and apportionment of the income of corporations and nonresident individuals, and do not apply to the income of resident individuals, resident estates, and resident trusts taxable as provided in the Personal Income Tax Act of 1969.
ORS 314.695