When declaration required of nonresident
No declaration shall be required of a nonresident individual under ORS 316.557 (Definition of “estimated tax”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) unless:
(1) Withholding under this chapter is made applicable to the wages, as defined in ORS 316.162 (Definitions for ORS 316.162 to 316.221), of the nonresident individual; or
(2) The nonresident individual has income, other than compensation for personal services subject to deduction and withholding under ORS 316.162 (Definitions for ORS 316.162 to 316.221), which is effectively connected with the conduct of a trade or business within this state. [1980 c.7 §10; 1985 c.603 §6]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.