Oregon Statutes > Chapter 316 > Nonresident Reporting
Current as of: 2023 | Check for updates
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§ 316.223 | Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules |
Terms Used In Oregon Statutes > Chapter 316 > Nonresident Reporting
- Department: means the Department of Revenue. See Oregon Statutes 316.022
- nonresident: means an individual who is not a resident of this state. See Oregon Statutes 316.022
- Part-year resident: means an individual taxpayer who changes status during a tax year from resident to nonresident or from nonresident to resident. See Oregon Statutes 316.022