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Oregon · Through 2025 Edition

ORS 316.569: When declaration required of nonresident.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. 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

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