ORS § 316.569

Current through 2024 Regular Session legislation effective April 17, 2024

Section 316.569 - When declaration required of nonresident

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.

ORS 316.569

1980 c.7 §10; 1985 c.603 §6