Oregon § 316.569 When declaration required of nonresident

Oregon Statutes

§ 316.569 — When declaration required of nonresident

Oregon § 316.569

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.569 (When declaration required of nonresident) 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. § 316.569 (2026).

Text

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.

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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.