Oregon Revised Statutes
Or. Rev. Stat. § 314.625 (2026)
Certain nonapportionable income to be allocated
✓ current as of May 2026
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314.625 Certain nonapportionable income to be allocated. Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonapportionable income, shall be allocated as provided in ORS 314.625 to 314.645. [1965 c.152 §5; 1995 c.79 §155; 1999 c.143 §1; 2017 c.43 §2]
Notes of Decisions
Cited in 18
cases (6 in the last 5 years), 1970–2025 · leading case: Tektronix, Inc. & Subsidiaries v. Dep't of Revenue, 316 P.3d 276 (Or. 2013).
Tektronix, Inc. & Subsidiaries v. Dep't of Revenue, 316 P.3d 276 (Or. 2013). “The Oregon UDITPA statutes addressing allocation are found at ORS 314.625 through ORS 314.645, and they require allocating to Oregon such categories of income as rents and royalties from real property in this state, ORS 314.”
Crystal Commc'ns, Inc. v. Dep't of Revenue, 297 P.3d 1256 (Or. 2013). “See ORS 314.625 - 314.645. The terms “business income” and “nonbusiness income” are defined terms under UDITPA: “‘Business income’ means income arising from transactions and activity in the regular course of the taxpayer’s trade or business and includes income from tangible and…”
Powerex Corp. v. Dep't of Revenue, 346 P.3d 476 (Or. 2015). “21 ORS 314.625 to 314.645 specify how certain types of nonbusiness income shall be allocated.”
Oracle Corp. & Subsidiaries II v. Dept. of Rev., 24 Or. Tax 359 (Or. T.C. 2021). “615 (requiring taxpayer to “allocate and apportion the net income of the taxpayer” (emphasis added)); ORS 314.625 (requiring alloca- tion of rents, royalties, capital gains, etc.”
Pennzoil Co. v. Dep't of Revenue, 33 P.3d 314 (Or. 2001). “650(1) (1987) provided: “(1) All business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.”
Sperry & Hutchinson Co. v. Dep't of Revenue, 527 P.2d 729 (Or. 1974). “” ORS 314.625 is fully consistent with this result.”
Comcast Corp. II v. Dept. of Rev. (TC 5265), 24 Or. Tax 250 (Or. T.C. 2020). “”); ORS 314.625 - 314.645 (identifying state to which various items of nonbusiness income must be allocated).”
Fisher Broad., Inc. v. Dep't of Revenue, 13 Or. Tax 32 (Or. T.C. 1994). “280-(D) adopts ORS 314.625 to 314.645. OAR 150-314.280-d) adopts OAR 150-314.”
Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020). “See ORS 314.625 and ORS 314.640 (dividends constituting nonapportionable, nonbusiness income must be allocated to state of payee’s commercial domicile).”
Tucker-Ottmar Farms, Inc. v. Dep't of Revenue, 4 Or. Tax 179 (Or. T.C. 1970). “* * ORS 314.625: “Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in ORS 314.”
Garcia v. Dep't of Revenue (Or. T.C. 2012). “ORS 314.625. A nonresident’s nonbusiness income subject to allocation is limited to “[r]ents and royalties from real or tangible personal property, capital gains,[3] interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery[.”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2024). “• The next six provisions of UDITPA, ORS 314.625 through 314.645, govern “allocation,” meaning the all-or-nothing assignment to Oregon of an entire specific item of “nonbusiness” income to Oregon based on that item’s connection to Oregon.”
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