Oregon Statutes
§ 314.695 — Application of ORS 314.280 and 314.605 to 314.675
Oregon § 314.695
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.695 (Application of ORS 314.280 and 314.605 to 314.675) 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. § 314.695 (2026).
Text
The provisions of ORS 314.280 and 314.605 to 314.675 apply to the allocation and apportionment of the income of corporations and nonresident individuals, and do not apply to the income of resident individuals, resident estates, and resident trusts taxable as provided in the Personal Income Tax Act of 1969. [1967 c.60 §2; 1969 c.493 §90]
(Controlled Foreign Corporations)
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Atlantic Richfield Co. v. Department of Revenue
717 P.2d 613 (Oregon Supreme Court, 1986)
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.695, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.695.