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Oregon Revised Statutes

Or. Rev. Stat. § 314.647 (2026)

Policy

✓ current as of May 2026
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      314.647 Policy. The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders. [2001 c.793 §12; 2017 c.43 §3]

 

      Note: 314.647 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2016–2024 · leading case: Comcast Corp. II v. Dept. of Rev. (TC 5265), 24 Or. Tax 250 (Or. T.C. 2020).
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Comcast Corp. II v. Dept. of Rev. (TC 5265), 24 Or. Tax 250 (Or. T.C. 2020). “610(1) (defining business income as “income arising from transactions and activity in the regular course of the taxpay- er′s trade or business and includes income from tangible and intangible property if the acquisition, the management, use or rental, and the disposition of the…”
Fid. Nat'l Fin., Inc. v. Dept. of Rev (Or. T.C. 2016). “Business income is subject to formulary apportionment, as provided by the Uniform Division of Income for Tax Purposes Act (UDIPTA), ORS 314.647 to 314.675. Nonbusiness income is not apportionable, but is allocated based on its source.”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2024). “• The next statute in UDITPA is ORS 314.647, which declares that it is the policy of the legislature to “carry out a comprehensive review of business income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business…”
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