Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAX
GENERAL PROVISIONS
Section 316.026 - Charitable contributions or activities not to be used for domicile or resident status determination

ORS § 316.026

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 316.026 - Charitable contributions or activities not to be used for domicile or resident status determination

The Department of Revenue may not use the charitable contributions or activities of an individual or the individual's spouse, whether performed inside or outside this state, for the purposes of determining the individual's domicile or resident status under this chapter.

ORS 316.026

2018 c. 52, § 2