The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of business income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders. [2001 c.793 §12]
Note: 314.647 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Section: Previous 314.620 314.625 314.630 314.635 314.640 314.642 314.645 314.647 314.650 314.655 314.660 314.665 314.670 314.675 314.680 NextLast modified: August 7, 2008