Oregon Statutes
§ 314.625 — Certain nonapportionable income to be allocated
Oregon § 314.625
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.625 (Certain nonapportionable income to be allocated) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 314.625 (2026).
Text
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonapportionable income, shall be allocated as provided in ORS 314.625 to 314.645.
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Related
Crystal Communications, Inc. v. Department of Revenue
297 P.3d 1256 (Oregon Supreme Court, 2013)
Sperry and Hutchinson Co. v. Department of Revenue
527 P.2d 729 (Oregon Supreme Court, 1974)
Tektronix, Inc. & Subsidiaries v. Department of Revenue
316 P.3d 276 (Oregon Supreme Court, 2013)
Powerex Corp. v. Department of Revenue
346 P.3d 476 (Oregon Supreme Court, 2015)
Oracle Corp. and Subsidiaries II v. Dept. of Rev.
24 Or. Tax 359 (Oregon Tax Court, 2021)
Fisher Broadcasting, Inc. v. Department of Revenue
13 Or. Tax 32 (Oregon Tax Court, 1994)
Comcast Corp. II v. Dept. of Rev. (TC 5265)
24 Or. Tax 250 (Oregon Tax Court, 2020)
Oracle Corp. and Subsidiaries I v. Dept. of Rev.
24 Or. Tax 327 (Oregon Tax Court, 2020)
Garcia v. Department of Revenue
(Oregon Tax Court, 2012)
Apple Inc. v. Dept. of Rev.
(Oregon Tax Court, 2024)
Microsoft Corporation v. Dept. of Rev.
(Oregon Tax Court, 2025)
Crystal Comunications, Inc. v. Dept. of Rev.
(Oregon Supreme Court, 2013)
ABC Inc. v. Dept. of Rev.
(Oregon Tax Court, 2024)
Microsoft Corp. v. Dept. of Rev.
(Oregon Tax Court, 2024)
Legislative History
1965 c.152 §5; 1995 c.79 §155; 1999 c.143 §1; 2017 c.43 §2
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.625, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.625.