Oregon § 316.367 Joint return by spouses in a marriage

Oregon Statutes

§ 316.367 — Joint return by spouses in a marriage

Oregon § 316.367

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.367 (Joint return by spouses in a marriage) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 316.367 (2026).

Text

Spouses in a marriage may make a joint return with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except that:

(1)No joint return shall be made under this chapter if the spouses are not permitted to file a joint federal income tax return;

(2)If the federal income tax liability of either spouse is determined on a separate federal return, their income tax liabilities under this chapter shall be determined on separate returns;

(3)If the federal income tax liabilities of the spouses are determined on a joint federal return, they shall file a joint return under this chapter and their tax liabilities shall be joint and several; and

(4)If neither spouse is required to file a federal income tax return and either or both are re

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Spouses in a marriage may make a joint return with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except that:
(1) No joint return shall be made under this chapter if the spouses are not permitted to file a joint federal income tax return;
(2) If the federal income tax liability of either spouse is determined on a separate federal return, their income tax liabilities under this chapter shall be determined on separate returns;
(3) If the federal income tax liabilities of the spouses are determined on a joint federal return, they shall file a joint return under this chapter and their tax liabilities shall be joint and several; and
(4) If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this chapter, they may elect to file separate or joint returns and pursuant to such election their liabilities shall be separate or joint and several.