Legal Opinion
Ash Grove Cement Co. v. Department of Revenue
Oregon Tax Court
Decided January 19, 1977PublishedCited by 2 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
Plaintiff is a Delaware corporation with headquarters in Kansas City, Missouri, engaged in business in the State of Oregon and subject to ORS chapter 317, the Corporation Excise Tax Law of 1929. This act imposes a tax upon the privilege of carrying on or doing business in this state. The tax is measured by the plaintiffs net income attributable to business activity in Oregon (ORS 317.070(1)), as determined by the provisions of the Uniform Division of Income for Tax Purposes Act, ORS 314.605-314.670. The uniform act provides for allocation of a multistate…
2Cases cited15 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Norfolk & Western Railway Co. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1936
- Butler Brothers v. McColganCalifornia Supreme Court · 1941
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3Cited by2 opinions
- Chinook Investment Co. v. Department of RevenueOregon Tax Court · 1985
- Twentieth Century-Fox Film Corp. v. Department of RevenueOregon Tax Court · 1984