Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 314: Taxes Imposed Upon or Measured by Net Income/§ 314.640
Oregon Statutes

§ 314.640 — Allocation to this state of interest and dividends

Oregon § 314.640
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income

This text of Oregon § 314.640 (Allocation to this state of interest and dividends) 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. § 314.640 (2026).

Text

Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.

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Related

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Legislative History

1965 c.152 §8

Nearby Sections

15
§ 314.002
§ 314.002
§ 314.004
§ 314.004
§ 314.006
§ 314.006
§ 314.008
§ 314.008
§ 314.010
§ 314.010
§ 314.011
Definitions; conformance with federal income tax law
§ 314.012
§ 314.012
§ 314.013
§ 314.013
§ 314.014
§ 314.014
§ 314.015
Soccer referees considered independent contractors
§ 314.016
§ 314.016
§ 314.018
§ 314.018
§ 314.020
§ 314.020
§ 314.021
Application of chapter
§ 314.022
§ 314.022
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Bluebook (online)
Oregon § 314.640, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.640.