TAXATION OF NONRESIDENTS
- Section 316.117 - Proration between Oregon income and other income for nonresidents, part-year residents and trusts
- Section 316.118 - Pro rata share of S corporation income of nonresident shareholder
- Section 316.119 - Proration of part-year resident's income between Oregon income and other income; alternative proration for pass-through entity items
- Section 316.122 - Separate or joint determination of income for spouses in a marriage
- Section 316.124 - Determination of adjusted gross income of nonresident partner
- Section 316.125 - [Repealed]
- Section 316.127 - Income of nonresident from Oregon sources
- Section 316.130 - Determination of taxable income of full-year nonresident
- Section 316.131 - Credit allowed to nonresident for taxes paid to state of residence; exception
- Section 316.132 - [Repealed]
- Section 316.133 - [Repealed]
- Section 316.134 - [Repealed]
- Section 316.135 - [Renumbered]
- Section 316.136 - [Renumbered]
- Section 316.137 - [Renumbered]
- Section 316.138 - [Renumbered]
- Section 316.139 - [Repealed]
- Section 316.140 - [Repealed]
- Section 316.141 - [Repealed]
- Section 316.142 - [Repealed]
- Section 316.143 - [Renumbered]
- Section 316.144 - [Renumbered]
- Section 316.145 - [Renumbered]
- Section 316.146 - [Renumbered]