§ 314.674 Apportionment of broadcasting sales

Terms Used In Oregon Statutes > Chapter 314 > Division of Income for Tax Purposes > Broadcasting

  • Collateral: means the property subject to a security interest or agricultural lien. See Oregon Statutes 79.0102
  • Contract: A legal written agreement that becomes binding when signed.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Personal property: All property that is not real property.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100