Or. Rev. Stat. § 314.620
When taxpayer is considered taxable in another state
Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective
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- Or. Rev. Stat. § 314.620, When taxpayer is considered taxable in another state, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494911
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Full text
For purposes of allocation and apportionment of income under ORS 314.280 and 314.605 to 314.675, a taxpayer is taxable in another state if:
(1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
(2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not. [1965 c.152 §4]
(Allocation of Nonapportionable Income)