ORS 316.569: When declaration required of nonresident.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 316 — Personal Income Tax
No declaration shall be required of a nonresident individual under ORS 316.557 to 316.589 unless:
(1) Withholding under this chapter is made applicable to the wages, as defined in ORS 316.162, of the nonresident individual; or
(2) The nonresident individual has income, other than compensation for personal services subject to deduction and withholding under ORS 316.162, which is effectively connected with the conduct of a trade or business within this state.
Collected 2026-09-03T23:50:13Z. Source file · JSON