A person having income taxable by this state which is not included in federal taxable income is required to file a return. For example, a return must be filed reporting interest on obligations of any foreign state or territorial possession of the United States which by the laws of the United States is exempt from federal income taxation but not from state income taxation.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.362

History

Renumbered from 150-316.362(2), REV 65-2016, f. 8-15-16, cert. ef. 9-1-16
RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-316.362(6)
12-70