OAR 150-318-0050
U.S. Government Obligations

According to Title 31, United States Code, section 3124, interest and dividend income from obligations of the federal government are exempt from state income tax. Oregon Administrative Rule 150-316-0509 (U.S. Government Obligations) identifies the types of income that qualify and do not qualify for a subtraction from Oregon taxable income.

Source: Rule 150-318-0050 — U.S. Government Obligations, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-318-0050.

Last Updated

Jun. 8, 2021

Rule 150-318-0050’s source at or​.us