Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.625 - Certain nonbusiness income to be allocated.

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonbusiness income, shall be allocated as provided in ORS 314.625 to 314.645. [1965 c.152 §5; 1995 c.79 §155; 1999 c.143 §1]

Section:  Previous  314.520  314.525  314.605  314.606  314.610  314.615  314.620  314.625  314.630  314.635  314.640  314.642  314.645  314.647  314.650  Next

Last modified: August 7, 2008