Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.682 - Method of apportionment of interstate broadcaster income.

(1) Notwithstanding any provisions of ORS 314.605 to 314.675 to the contrary, ORS 314.680, 314.684 and 314.686 shall apply to the apportionment of the income of an interstate broadcaster.

(2) Except as provided in subsection (1) of this section, all other provisions of ORS 314.605 to 314.675 shall apply to the apportionment of the income of an interstate broadcaster. [1989 c.792 §2; 1995 c.79 §160]

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Last modified: August 7, 2008