When declaration required of nonresident.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal Income Tax
  5. When declaration required of nonresident.

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(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]


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