As used in this chapter, unless the context requires otherwise:

Terms Used In Oregon Statutes 316.022

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Department: means the Department of Revenue. See Oregon Statutes 316.022
  • Director: means the Director of the Department of Revenue. See Oregon Statutes 316.022
  • Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
  • nonresident: means an individual who is not a resident of this state. See Oregon Statutes 316.022
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
  • Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022

(1) ‘Department’ means the Department of Revenue.

(2) ‘Director’ means the Director of the Department of Revenue.

(3) ‘Individual’ means a natural person, including aliens and minors.

(4) A ‘nonresident’ means an individual who is not a resident of this state.

(5) ‘Part-year resident’ means an individual taxpayer who changes status during a tax year from resident to nonresident or from nonresident to resident.

(6) ‘Taxable income’ means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter.

(7) ‘Taxpayer’ means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. [1969 c.493 4,5,6,7,9 and 1969 c.520 § 42b; 1985 c.141 § 2; 1987 c.293 § 4]

 

[1987 c.293 71,72,73; renumbered 314.033 in 1993]