Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 314.605 (2026)

Short title; construction

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      314.605 Short title; construction. (1) ORS 314.605 to 314.675 may be cited as the Uniform Division of Income for Tax Purposes Act.

      (2) ORS 314.610 to 314.667 shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. [1965 c.152 §§20,21]

Notes of Decisions
Cited in 71 cases (8 in the last 5 years), 1970–2025 · leading case: Health Net, Inc. v. Dep't of Revenue, 415 P.3d 1034 (Or. 2018).
Sort: Relevance Newest Treatment
Health Net, Inc. v. Dep't of Revenue, 415 P.3d 1034 (Or. 2018). · cites it 8× “Compare ORS 314.605 to 314.675 (1965) (Oregon's version of UDITPA), with Article IV of ORS 305.”
Powerex Corp. v. Dep't of Revenue, 346 P.3d 476 (Or. 2015). · cites it 5× “We accordingly affirm the Tax Court’s judgment in part, reverse it in part, and remand the case for further proceedings. Before setting out the facts in this case, we first describe briefly the statutory framework in which this case arises.”
Simpson Timber Co. v. Dep't of Revenue, 953 P.2d 366 (Or. 1998). · cites it 8× “Under the provisions of ORS 314.605 to 314.670, a fractional portion of taxpayer's "business income" is taxable in each of the states in which taxpayer conducts its unitary business.”
Twentieth Century-Fox Film Corp. v. Dep't of Revenue, 700 P.2d 1035 (Or. 1985). · cites it 3× “665 are taken from the Uniform Division of Income for Tax Purposes Act (UDITPA), ORS 314.605 et seq. These statutes provide: ORS 314.”
Health Net, Inc. v. Dept. of Rev., 22 Or. Tax 128 (Or. T.C. 2015). · cites it 7× “6 “Oregon UDITPA” as used here refers to ORS 314.605 to 314.675. “UDITPA” used alone refers to the uniform law from which Oregon UDITPA was derived.”
Tektronix, Inc. & Subsidiaries v. Dep't of Revenue, 316 P.3d 276 (Or. 2013). · cites it 2× “The substantive tax issue that we address concerns how to apportion business income under Oregon’s version of the Uniform Division of Income for Tax Purposes Act (“UDITPA”), ORS 314.605 - 314.675 (1999) 4 The uniform act exists to ensure that a taxpayer doing business across…”
Atl. Richfield Co. v. Dep't of Revenue, 717 P.2d 613 (Or. 1986). · cites it 5× “615 provides that “[a]ny taxpayer having income from business activity which is taxable both within and without this state * * * shall allocate and apportion the net income of the taxpayer as provided in ORS 314.605 to 314.675.” ORS 314.650 through 314.”
U.S. Bancorp v. Dep't of Revenue, 103 P.3d 85 (Or. 2004). · cites it 2× “610(4) (defining “financial organization” for purposes of ORS 314.605 to 314.675). As a financial organization, it is excluded from the coverage of the Uniform Division of Income for Tax Purposes Act (UDITPA), 3 and, instead, its net income for purposes of the Oregon corporate…”
Crystal Commc'ns, Inc. v. Dep't of Revenue, 297 P.3d 1256 (Or. 2013). “The second, the Uniform Division of Income for Tax Purposes Act (UDITPA), is codified at ORS 314.605 to 314.675 and applies generally to all other businesses, subject to a third exclusion not relevant here.”
Comcast Corp. & Subsidiaries v. Dep't of Revenue, 423 P.3d 706 (Or. 2018). “*714 The limited judgment of the Tax Court is affirmed. Except as otherwise indicated, all statutory references are to the version of those statutes that is applicable to the 2007-2009 tax years.”
Capital One Auto Fin. Inc. v. Dep't of Revenue, 423 P.3d 80 (Or. 2018). “575, and we were unable to find legislative history of value to the statutory construction question presented.”
Cook v. Dept. of Rev., 23 Or. Tax 107 (Or. T.C. 2018). · cites it 3× “See ORS 314.605 - 314.675. For the years at issue, apportionment under UDITPA was done according to a single factor, the sales factor specified in ORS 314.”
Show all 71 citing cases →
— Or. Rev. Stat. § 314.605(1) — 4 cases
ABC Inc. v. Dept. of Rev. (Or. T.C. 2024).
Microsoft Corp. v. Dept. of Rev. (Or. T.C. 2024).
Microsoft Corp. v. Dept. of Rev. (Or. T.C. 2025).
Microsoft Corp. v. Dept. of Rev. (Or. T.C. 2025).
— Or. Rev. Stat. § 314.605(2) — 7 cases
Tektronix, Inc. & Subsidiaries v. Dep't of Revenue, 316 P.3d 276 (Or. 2013). “The substantive tax issue that we address concerns how to apportion business income under Oregon’s version of the Uniform Division of Income for Tax Purposes Act (“UDITPA”), ORS 314.605 - 314.675 (1999) 4 The uniform act exists to ensure that a taxpayer doing business across…”
Powerex Corp. v. Dep't of Revenue, 346 P.3d 476 (Or. 2015). “We accordingly affirm the Tax Court’s judgment in part, reverse it in part, and remand the case for further proceedings. Before setting out the facts in this case, we first describe briefly the statutory framework in which this case arises.”
Atl. Richfield Co. v. Dep't of Revenue, 717 P.2d 613 (Or. 1986). “615 provides that “[a]ny taxpayer having income from business activity which is taxable both within and without this state * * * shall allocate and apportion the net income of the taxpayer as provided in ORS 314.605 to 314.675.” ORS 314.650 through 314.”
Twentieth Century-Fox Film Corp. v. Dep't of Revenue, 700 P.2d 1035 (Or. 1985). “665 are taken from the Uniform Division of Income for Tax Purposes Act (UDITPA), ORS 314.605 et seq. These statutes provide: ORS 314.”
Health Net, Inc. v. Dept. of Rev., 22 Or. Tax 128 (Or. T.C. 2015). “6 “Oregon UDITPA” as used here refers to ORS 314.605 to 314.675. “UDITPA” used alone refers to the uniform law from which Oregon UDITPA was derived.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.