Or. Rev. Stat. § 314.606
Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact
Find cases:
SyfertCases citing this section
ORSoregonlegislature.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
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
Health Net, Inc. v. Dep't of Revenue (2018)
“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. (2015)
“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. Department of Revenue (2015)
“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. (2024)
“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 Corporation v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attor (2015)
“20 Or. Rev. Stat. § 314.606 ................”
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.