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143 sections in this chapter.
R.150-314-150-314-0369 Taxable in Another State; When a State has Jurisdiction to Subject a Taxpayer to a Net Income Tax
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150-314-0369 Taxable in Another State; When a State has Jurisdiction to Subject a Taxpayer to a Net Income Tax The second test, that of ORS 314.620(2), applies if the taxpayer’s business activity is sufficient to give the state jurisdiction to impose a net income tax by reason of…
R.150-314-150-314-0371 Taxable in Another State; Washington Business and Occupation Tax
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150-314-0371 Taxable in Another State; Washington Business and Occupation Tax For the purposes of Oregon taxation, the Washington Business and Occupation (B & O) tax qualifies as a tax described in ORS 314.620(1). If the taxpayer is “subject to” the Washington B & O tax, it is no…
R.150-314-150-314-0380 Allocation of Interest and Dividends
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150-314-0380 Allocation of Interest and Dividends (1) Where it appears to the department that a corporation using the apportionment method is improperly using interest deductions to avoid Oregon tax, the corporation will be required to include in apportionable income interest rec…