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ORS 316.569

Known as the Personal Income Tax Act

The act spans §§ 316–316 (474 sections).

1980 c.7 §10; 1985 c.603 §6

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.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.