2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 316 - Personal Income Tax
Section 316.027 - "Resident" defined.

(1) For purposes of this chapter, unless the context requires otherwise:

(a) "Resident" or "resident of this state" means:

(A) An individual who is domiciled in this state unless the individual:

(i) Maintains no permanent place of abode in this state;

(ii) Does maintain a permanent place of abode elsewhere; and

(iii) Spends in the aggregate not more than 30 days in the taxable year in this state; or

(B) An individual who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than 200 days of the taxable year in this state unless the individual proves that the individual is in the state only for a temporary or transitory purpose.

(b) "Resident" or "resident of this state" does not include:

(A) An individual who is a qualified individual under section 911(d)(1) of the Internal Revenue Code for the tax year;

(B) A spouse of a qualified individual under section 911(d)(1) of the Internal Revenue Code, if the spouse has a principal place of abode for the tax year that is not located in this state;

(C) A resident alien under section 7701(b) of the Internal Revenue Code who would be considered a qualified individual under section 911(d)(1) of the Internal Revenue Code if the resident alien were a citizen of the United States; or

(D) A member of the Armed Forces who performs active service as defined in 10 U.S.C. 101(d)(3), other than annual training duty or inactive-duty training, if the member’s residency as reflected in the payroll records of the Defense Finance and Accounting Service is outside this state.

(2) For purposes of subsection (1)(a)(B) of this section, a fraction of a calendar day shall be counted as a whole day. [1969 c.493 §8; 1987 c.158 §49; 1995 c.79 §165; 1999 c.1096 §1; 2015 c.701 §50]

Note: Sections 52 to 54, chapter 701, Oregon Laws 2015, provide:

Sec. 52. (1) Any taxpayer who seeks refunds, for tax years beginning on or after January 1, 2012, due to exemption of amounts from taxation as provided in ORS 316.027 (1)(b)(D) shall file amended returns for the applicable tax years.

(2) Notwithstanding ORS 314.415 (2), a taxpayer may file a claim for refund at any time prior to January 1, 2018.

(3) A refund under this section does not bear interest under ORS 305.220.

(4) Any interest or penalty for tax years beginning on or after January 1, 2010, and before January 1, 2012, that is attributable to a taxpayer’s residency as defined in ORS 316.027 (1)(b)(D) shall be canceled. [2015 c.701 §52]

Sec. 53. The amendments to ORS 316.027 by section 50 of this 2015 Act apply to tax years beginning on or after January 1, 2012. [2015 c.701 §53]

Sec. 54. Section 52 of this 2015 Act is repealed January 1, 2018.

[2015 c.701 §54]