Oregon Statutes
§ 314.670
Oregon § 314.670
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
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Bluebook
Or. Rev. Stat. § 314.670 (2026).
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(Renumbered)
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Related
Fisher Broadcasting, Inc. v. Department of Revenue
898 P.2d 1333 (Oregon Supreme Court, 1995)
At&T Corp. & Includible Subsidiaries v. Department of Revenue
358 P.3d 973 (Oregon Supreme Court, 2015)
Crocker Equipment Leasing, Inc. v. Department of Revenue
838 P.2d 552 (Oregon Supreme Court, 1992)
Oracle Corp. and Subsidiaries II v. Dept. of Rev.
24 Or. Tax 359 (Oregon Tax Court, 2021)
Pacific Coca-Cola Bottling Co. v. Department of Revenue
773 P.2d 1290 (Oregon Supreme Court, 1989)
Coca Cola Co. v. Department of Revenue
5 Or. Tax 405 (Oregon Tax Court, 1974)
Fisher Broadcasting, Inc. v. Department of Revenue
13 Or. Tax 32 (Oregon Tax Court, 1994)
Pennzoil Co. v. Department of Revenue
15 Or. Tax 101 (Oregon Tax Court, 2000)
Lane v. Department of Revenue
10 Or. Tax 168 (Oregon Tax Court, 1985)
Stonebridge Life Insurance v. Department of Revenue
18 Or. Tax 461 (Oregon Tax Court, 2006)
Cook v. Dept. of Rev.
23 Or. Tax 107 (Oregon Tax Court, 2018)
Crocker Equipment Leasing, Inc. v. Department of Revenue
12 Or. Tax 16 (Oregon Tax Court, 1991)
Atlantic Richfield Co. v. Department of Revenue
9 Or. Tax 451 (Oregon Tax Court, 1984)
Twentieth Century-Fox Film Corp. v. Department of Revenue
9 Or. Tax 407 (Oregon Tax Court, 1984)
Oracle Corp. v. Dept. of Rev.
20 Or. Tax 567 (Oregon Tax Court, 2012)
Apple Inc. v. Dept. of Rev.
(Oregon Tax Court, 2024)
Microsoft Corporation v. Dept. of Rev.
(Oregon Tax Court, 2025)
AT&T Corp. v. Dept. of Rev.
(Oregon Supreme Court, 2015)
Stancorp v. Department of Revenue, Tc-Md 070881b (or.tax 8-18-2011)
(Oregon Tax Court, 2011)
Oracle Corp. v. Department of Revenue, Tc-Md 070762c (or.tax 2-11-2010)
(Oregon Tax Court, 2010)
Legislative History
1965 c.152 §19; 1984 c.1 §17; 1995 c.79 §157; 1999 c.143 §9; renumbered 314.667 in 2013
Nearby Sections
15
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Oregon § 314.670, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.670.