“Resident” defined
Source:
Section 316.027 — “Resident” defined, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html.
Notes of Decisions
There is no constitutional limitation of the state’s power to tax nondomiciliaries. Gwin v. Dept. of Rev., 5 OTR 40 (1972)
The contention that the defendant was in Oregon for business purposes of an indefinite period does not meet the test of a “temporary or transitory purpose.” Gwin v. Dept. of Rev., 5 OTR 40 (1972)
Plaintiffs were residents of Oregon even though they lived at a military reservation in Guam during the year in question. Vallee v. Dept. of Rev., 5 OTR 693 (1975)
Where, during taxable year in question, taxpayers’ only connections with Oregon were intention to maintain domicile here, ownership of residential property and receipt of rentals from it, they were “nonresident domiciliaries” entitled to tax exemption for that year. Ramsey v. Dept. of Rev., 7 OTR 478 (1978)
Under this section, legislative intent is to give tax relief to “domiciliary nonresident” who is gaining little benefit from state in form of government services and protection. Ramsey v. Dept. of Rev., 7 OTR 478 (1978)
Department of Revenue determination to include one-half of income of taxpayer’s husband earned in community property state in her reported Oregon income was proper and taxpayer’s intention to move to Washington with her husband, dependent on selling her Oregon home, was too uncertain in time to effect change of taxpayer’s domicile during subject years. Harlan v. Dept. of Rev., 10 OTR 497 (1987)
Where plaintiff owned real property on which family resided and to which he returned when not working elsewhere and plaintiff did spend more than 30 days in Oregon during 1982 and 1983, plaintiff was resident of Oregon and income earned in other states was taxable in Oregon. Dela Rosa v. Dept. of Rev., 11 OTR 201 (1989), aff’d 313 Or 284, 832 P2d 1228 (1992)
Change of domicile requires unconditional present intention to establish residence in new location and abandon residence in old location. Davis v. Dept. of Rev., 13 OTR 260 (1995)
Taxpayer, truck driver whose permanent abode was cab of truck, was Oregon resident for tax purposes because exception for person maintaining permanent place of abode outside of Oregon requires fixed location. Dept. of Revenue v. Glass, 15 OTR 117 (2000), aff’d 333 Or 1, 35 P3d 325 (2001)
Taxpayer, who owned and visited home in Oregon, owned and performed maintenance on rental properties in Oregon and likely would have remained in Oregon but for family ties out of state, is resident of Oregon. Dane v. Dept. of Revenue, 21 OTR 15 (2012)
Taxpayer, whose then-spouse resided in Oregon, who owned and maintained home in Oregon and who rented room out of state for employment, did not abandon Oregon domicile so remained resident of Oregon. Ashby v. Dept. of Revenue, 21 OTR 47 (2012)
Where taxpayers owned residences in California, Iowa, Italy and Oregon but registered to vote in Oregon, obtained Oregon driver’s licenses, filed Oregon full-year resident income tax returns and began filing California state income tax returns as nonresidents during years in question, taxpayers were domiciled in Oregon. Hillenga v. Dept. of Revenue, 21 OTR 396 (2014)
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