Or. Admin. R. 150-314-0064 - Definitions

150-314-0064 - Definitions
150-314-0062 - Apportionment and Allocation of Income of Financial Organizations and Public Utilities From Business Activities Within and Without Oregon150-314-0066 - Apportionment and Allocation of Income Generally

150-314-0064
Definitions

(1) The definitions of “apportionable income,” “commercial domicile,” “compensation,” “financial organization,” “nonapportionable income,” “public utility,” “sales,” and “state,” contained in ORS 314.610 and the related rules are by this reference incorporated herein and made a part of this OAR 150-314-0064.

(2) “Taxpayer” means a financial organization or a public utility.

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