Or. Admin. Code § 150-316-0427

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-316-0427 - Persons Required to Make Returns

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.

Or. Admin. Code § 150-316-0427

12-70; RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-316.362(6); Renumbered from 150-316.362(2), REV 65-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.362