{"data":{"id":"us-or/ors-316.569","jurisdiction":"us-or","citation":"ORS 316.569","heading":"When declaration required of nonresident.","body":"No declaration shall be required of a nonresident individual under ORS 316.557 to 316.589 unless:\n      (1) Withholding under this chapter is made applicable to the wages, as defined in ORS 316.162, of the nonresident individual; or\n      (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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"2f0d6c8b0b1fe5af98f67f436641e3612bc57e8b4dac9a14275d3f02985c4086","source_id":"us-or","stale":false,"prev":"us-or/ors-316.567","next":"us-or/ors-316.570"},"notice":"GroundRules: Original legal text. Not legal advice."}