Oregon Bars Use of Three-Factor Apportionment Formula

Oregon Bars Use of Three-Factor Apportionment Formula

Overview


Partner Mary Kay McCalla Martire and associates David Danesh and Kathleen Quinn have written an article for the International Law Office on the Oregon Supreme Court’s decision to reject a business taxpayer’s constitutional challenge to a 1993 Oregon statute that eliminated the right to utilize a three-factor apportionment formula in calculating Oregon income tax.