Oregon Revised Statutes Chapter 316 § 316.130 — Determination of taxable income of full-year nonresident
Oregon Revised Statutes Chapter 316 ·
Oregon Code § 316.130·Enacted ·Last updated March 01, 2026
Statute Text
Determination of taxable income of full-year nonresident.
(1) The taxable income for a
full-year nonresident individual is adjusted gross income attributable to
sources within this state determined under ORS 316.127, with the modifications
(except those provided under subsection (2) of this section) as otherwise
provided under this chapter and other laws of this state applicable to personal
income taxation, less the deductions allowed under subsection (2) of this
section.
(2)(a) A
full-year nonresident individual shall be allowed the deduction for a standard
deduction or itemized deductions allowable to a resident under ORS 316.695 (1)
in the proportion provided in ORS 316.117.
(b) A full-year
nonresident individual shall be allowed to deduct the amount of any accrued
federal income taxes and foreign country income taxes as provided in ORS
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.130
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Determination of taxable income of full-year nonresident. Read the full statute text above for details.
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