Legal Opinion
Health Net, Inc. v. Dep't of Revenue
Oregon Supreme Court
Decided April 12, 2018No. TC 5127; SC S063625PublishedCited by 3 opinions
1Opinion of the CourtKistler, J.
**703In 1967, Oregon enacted the Multistate Tax Compact (MTC) to promote the uniform apportionment of income earned by multistate businesses. Or. Laws 1967, ch. 242, § 1 (stating the purposes of the act). That statute, which was codified as ORS 305.655, set out formulas that multistate businesses could use to determine the portion of their income that was subject to taxation in Oregon.1 In 1993, the Oregon legislature provided that businesses could not use the apportionment formulas set out in ORS 305.655 to the extent that those formulas differed from apportionment formulas set out in…
Also in this document: Concurring in the judgment.
2Cases cited43 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- State v. GainesOregon Supreme Court · 2009
- United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977
- Hess v. Port Authority Trans-Hudson CorporationSupreme Court of the United States · 1994
- Cuyler v. AdamsSupreme Court of the United States · 1981
38 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Comcast Corp. & Subsidiaries v. Dep't of RevenueOregon Supreme Court · 2018
- Eugene Water & Elec. Bd. v. Pub. Emps. Ret. Bd. & John T. WigleOregon Supreme Court · 2019
- County of Linn v. State of OregonCourt of Appeals of Oregon · 2022