Oregon Statutes
§ 314.675 — Apportionment of net loss; net loss deduction; limitations
Oregon § 314.675
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.675 (Apportionment of net loss; net loss deduction; limitations) 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. § 314.675 (2026).
Text
If the operations of a taxpayer subject to ORS 314.280 or 314.615 result in a net loss, that net loss shall be apportioned in the same manner as the net income so as fairly and accurately to reflect the net loss of the business done within this state. The net loss applicable to Oregon income pursuant to this section shall then become the net loss deduction for subsequent years which may be deducted from apportioned net income in the same manner as set forth in the Personal Income Tax Act of 1969, and in ORS chapters 317 and 318. The limitations as to the amount deductible and the time limitations in those statutes shall apply to the apportioned net loss deduction computed pursuant to this section.
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Related
Powerex Corp. v. Department of Revenue
346 P.3d 476 (Oregon Supreme Court, 2015)
Health Net, Inc. v. Dep't of Revenue
415 P.3d 1034 (Oregon Supreme Court, 2018)
Estee Lauder Services, Inc. v. Department of Revenue
16 Or. Tax 279 (Oregon Tax Court, 2000)
Cook v. Dept. of Rev.
23 Or. Tax 107 (Oregon Tax Court, 2018)
Oracle Corp. v. Dept. of Rev.
20 Or. Tax 567 (Oregon Tax Court, 2012)
US West, Inc. v. Department of Revenue, Tc 4896 (or.tax 8-30-2011)
(Oregon Tax Court, 2011)
Oracle Corp. v. Department of Revenue, Tc-Md 070762c (or.tax 2-11-2010)
(Oregon Tax Court, 2010)
Comcast Corporation v. Dept. of Rev.
(Oregon Tax Court, 2014)
ABC Inc. v. Dept. of Rev.
(Oregon Tax Court, 2024)
Legislative History
1965 c.152 §23; 1969 c.493 §89; 1983 c.162 §55
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.675, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.675.