Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 314: Taxes Imposed Upon or Measured by Net Income/§ 314.647
Oregon Statutes

§ 314.647 — Policy

Oregon § 314.647
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income

This text of Oregon § 314.647 (Policy) 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. § 314.647 (2026).

Text

The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders.

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Related

Comcast Corp. II v. Dept. of Rev. (TC 5265)
24 Or. Tax 250 (Oregon Tax Court, 2020)
2 case citations
ABC Inc. v. Dept. of Rev.
(Oregon Tax Court, 2024)

Legislative History

2001 c.793 §12; 2017 c.43 §3

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 § 314.647, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.647.