Or. Admin. R. 150-314-0035 - Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax

150-314-0035
Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax

The amount of lobbying expenses subject to the proxy tax under section 6033(e) of the Internal Revenue Code shall be apportioned to Oregon by multiplying the expenses by a fraction, the numerator of which is the amount of dues or other similar amounts received by the organization from Oregon residents during the tax year, and the denominator of which is the amount of all such amounts received during the tax year.