Oregon Revised Statutes Revenue and Taxation § 314.686

If an interstate broadcaster has gross receipts from broadcasting, the determination of net income taxable by this state shall be based upon the business activity within this state, and the Department of Revenue shall require either the segregated method of reporting or the apportionment method of reporting described in ORS 314.680 to 314.690, under the rules adopted by the department, so as fairly and accurately to reflect the net income of the interstate broadcaster's business done within this state.