Section 314.620 - When taxpayer is considered taxable in another state.

OR Rev Stat § 314.620 (2019) (N/A)
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(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]