When taxpayer is considered taxable in another state.

1. Law
2. Oregon Revised Statutes
3. Revenue and Taxation
4. Taxes Imposed Upon or Measured by Net Income
5. When taxpayer is considered taxable in another state.

(1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or

(2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not. [1965 c.152 §4]

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