PHILIP MORRIS, INC. v. DEPT. OF REV., 11 OTR 332 (1990)

PHILIP MORRIS, INC. v. DEPARTMENT OF REVENUE TC 2799In the Oregon Tax Court. March 1, 1990. Taxation — Income taxes — Power to impose 1. Public Law 86-272 bars taxation by a political subdivision of a state only if the taxpayer is not taxable within the state. Taxation — Income taxes — Constitutional provisions 2. […]

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