ORS 316.569: When declaration required of nonresident.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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. [1980 c.7 §10; 1985 c.603 §6]
This rule cites
- ORS 316.557 — resolved
- 316.589 — resolved
- ORS 316.162 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html