Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonapportionable income, shall be allocated as provided in ORS § 314.625 to 314.645. [1965 c.152 § 5; 1995 c.79 § 155; 1999 c.143 § 1; 2017 c.43 § 2]

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