OAR 471-070-2000: Self-employed: Definition
Edition: Current OARD snapshotEffective: 2022-01-31Last verified: 2026-09-07
“Taxable income from self-employment” means Oregon net income from self-employment or earned as an independent contractor as reported on the Oregon personal income tax return.
Official history and status
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.130 & 657B.150
History: ED 2-2022, adopt filed 01/31/2022, effective 01/31/2022
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Official source: https://secure.sos.state.or.us/oard/