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Oregon Revised Statutes

Or. Rev. Stat. § 314.606 (2026)

Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact

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      314.606 Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact. In any case in which the provisions of ORS 314.605 to 314.675 are inconsistent with the provisions of ORS 305.653, the provisions of ORS 314.605 to 314.675 shall control. [1993 c.726 §20; 2013 c.407 §3]

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2015–2024 · leading case: Health Net, Inc. v. Dep't of Revenue, 415 P.3d 1034 (Or. 2018).
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Health Net, Inc. v. Dep't of Revenue, 415 P.3d 1034 (Or. 2018). · cites it 23× “726, § 20, codified as ORS 314.606 (1993). 19 The 1993 act eliminated the right in Article III of ORS 305.”
Health Net, Inc. v. Dept. of Rev., 22 Or. Tax 128 (Or. T.C. 2015). · cites it 40× “Taxpayer contended that the action of the Oregon legislature in adopting ORS 314.606 violated the Full Text Provision, the Oregon Contract Clause, the Federal Contract Clause, and the Compact Clause of the Oregon Constitution and United States Constitution.”
Powerex Corp. v. Dep't of Revenue, 346 P.3d 476 (Or. 2015). · cites it 2× “ORS 314.606. 30 The same principle applies with greater force to conflicts between UDITPA and the various sections of MTC’s audit manual.”
ABC Inc. v. Dept. of Rev., No. TC 5431 (Or. T.C. May 14, 2024). · cites it 4× “One reason may have been that, during most of that time, Oregon’s UDITPA and the Compact prescribed generally similar allocation and apportionment rules, including an apportionment formula consisting of three equally weighted factors.”
Graphic Packaging Corp. v. Glenn Hegar, No. 03-14-00197-CV (Tex. App.—Austin May 13, 2015). · cites it 4× “20 Or. Rev. Stat. § 314.606 ................”
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