Oregon Revised Statutes

Or. Rev. Stat. § 314.640 (2026)

Allocation to this state of interest and dividends

✓ current as of May 2026

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314.640 Allocation to this state of interest and dividends. Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state. [1965 c.152 §8]

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 2013–2021 · leading case: Tektronix, Inc. & Subsidiaries v. Dep't of Revenue, 316 P.3d 276 (Or. 2013).

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Tektronix, Inc. & Subsidiaries v. Dep't of Revenue, 316 P.3d 276 (Or. 2013). “630, and interest and dividends when the taxpayer’s commercial domicile is in this state, ORS 314.640. Apportionment, by contrast, occurs when other types of income (again identified below) are aggregated, with each state entitled to tax the proportionate share of the income…”

Oracle Corp. & Subsidiaries II v. Dept. of Rev., 24 Or. Tax 359 (Or. T.C. 2021). “”); ORS 314.640 (“Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.”

Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020). “625 and ORS 314.640 (dividends constituting nonapportionable, nonbusiness income must be allocated to state of payee’s commercial domicile).”

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