“Taxable income from self-employment” means Oregon net income from self-employment or earned as an independent contractor as reported on the Oregon personal income tax return.

Statutory/Other Authority

ORS 657B.340

Statutes/Other Implemented

ORS 657B.130 & 657B.150

History

ED 2-2022, adopt filed 01/31/2022, effective 01/31/2022