Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0427 - Persons Required to Make Returns
Universal Citation: OR Admin Rules 150-316-0427
Current through Register Vol. 63, No. 9, September 1, 2024
A person having income taxable by this state which is not included in federal taxable income is required to file a return. For example, a return must be filed reporting interest on obligations of any foreign state or territorial possession of the United States which by the laws of the United States is exempt from federal income taxation but not from state income taxation.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.362
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