At&T Corp. v. Dep't of Revenue

This document cites

• Oregon Caselaw - Crystal Commc'ns, Inc. v. Dep't of Revenue
• Oregon Caselaw - State v. Gaines
• Oregon Caselaw - Powerex Corp. v. Dep't of Revenue
• Oregon Caselaw - Wetherell v. Douglas County
• Oregon Caselaw - Don't Waste Oregon Committee v. Energy Facility Siting Council



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• US - Reference Stubs - Definitions for ORS 314.605 to 314.675
• US - Reference Stubs - Determination of sales factor; inclusions and exclusions; definitions
• US - Reference Stubs - Appeals to Supreme Court; reviewing authority and action on appeal
• US - Reference Stubs - Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers
• US - Reference Stubs - Business income apportionment
• US - Reference Stubs - Burden of proof in tax court proceedings
• US - Reference Stubs - Additional methods to determine extent of business activity in this state; rules
• US - Reference Stubs - Short title; construction
• US - Reference Stubs - When allocation and apportionment of net income from business activity required