Or. Admin. R. 150-316-0427 - Persons Required to Make Returns
150-316-0427
Persons Required to Make Returns
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.
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