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Oregon Revised Statutes

Or. Rev. Stat. § 305.675 (2026)

Application of compact provisions relating to interstate audits

✓ current as of May 2026
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      305.675 Application of compact provisions relating to interstate audits. Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state. [1967 c.242 §6]

Notes of Decisions
Cited in 2 cases, 1973–2020 · leading case: United States Steel Corp. v. Multistate Tax Comm'n, 367 F. Supp. 107 (S.D.N.Y. 1973).
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United States Steel Corp. v. Multistate Tax Comm'n, 367 F. Supp. 107 (S.D.N.Y. 1973). “Code, § 57-59-08; Oregon, Or.Rev.Stat. § 305.675; Texas, Tex.Civil Stat.”
Comcast Corp. II v. Dept. of Rev. (TC 5265), 24 Or. Tax 250 (Or. T.C. 2020). “655, Art VIII (allowing MTC member states to participate in interstate audits); ORS 305.675 (electing to participate).1 1 Citations to the Oregon Revised Statutes (ORS) are to the 2007 edition unless otherwise indicated.”
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