Oregon Statutes 316.777 – Income derived from sources within federally recognized Indian country exempt from tax
(1) Any income derived from sources within the boundaries of federally recognized Indian country in Oregon by any enrolled member of a federally recognized American Indian tribe residing in federally recognized Indian country in Oregon at the time the income is earned is exempt from tax under this chapter.
Terms Used In Oregon Statutes 316.777
- Department: means the Department of Revenue. See Oregon Statutes 316.022
- Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022
(2) An extract from the tribal rolls or other documentary proof of the taxpayer‘s enrolled status and other additional proofs as may be required by the Department of Revenue, shall be attached to or accompany any return for any year for which exemption under subsection (1) of this section is claimed. The requirement of proof may be waived partially, conditionally or absolutely, as provided under ORS § 315.063. [Formerly 316.049; 1985 c.317 § 1; 1995 c.54 § 17]