Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.710 - Application to allocation and apportionment of income.

The provisions of Articles III and IV of the Multistate Tax Compact apply to the allocation and apportionment of the income of corporations and nonresident individuals and do not apply to income of resident individuals, resident estates and resident trusts, taxable as provided in the Personal Income Tax Act of 1969. [1967 c.242 §7; 1969 c.493 §91]

TAXATION OF PARTNERSHIPS AND S CORPORATIONS

(Partnerships)

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Last modified: August 7, 2008