The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders. [2001 c.793 § 12; 2017 c.43 § 3]

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314.647 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.