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Or. Rev. Stat. § 314.605

Short title; construction

Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective

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Or. Rev. Stat. § 314.605, Short title; construction, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494907
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(1) ORS 314.605 to 314.675 may be cited as the Uniform Division of Income for Tax Purposes Act. (2) ORS 314.610 to 314.667 shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.