Oregon Revised Statutes Chapter 316 § 316.362 — Persons required to make returns
Oregon Revised Statutes Chapter 316 ·
Oregon Code § 316.362·Enacted ·Last updated March 01, 2026
Statute Text
Persons required to make returns.
(1) An income tax return with respect to the tax imposed by this chapter shall
be made by the following:
(a) Every
resident individual:
(A) Who is
required to file a federal income tax return for the taxable year; or
(B) Who has gross
income greater than the sum of:
(i) The basic
standard deduction allowed under ORS 316.695 (1)(c)(B);
(ii) Any
additional standard deduction allowed to the taxpayer under ORS 316.695 (7);
and
(iii) An amount
equal to the income equivalent of one personal exemption credit under ORS
Plain English Explanation
This Oregon statute addresses Persons required to make returns. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.362
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Persons required to make returns. Read the full statute text above for details.
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The formal citation is Oregon Code § 316.362. Use this format in legal documents and court filings.
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