Income of nonresident from Oregon sources
Source:
Section 316.127 — Income of nonresident from Oregon sources, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html.
Notes of Decisions
The taxation of distributed and undistributed dividend income to nonresident shareholders of a Subchapter S corporation is proper. O’Neil v. Dept. of Rev., 6 OTR 467 (1976)
Imposing income tax on income of nonresident stockholders of closely held corporation electing federal Subchapter S tax treatment when income was derived from sources in the state does not demand shareholder’s property without due process of law. Kulick v. Department of Revenue, 290 Or 507, 624 P2d 93 (1981)
Allowing Oregon residents to adjust their taxable income by subtracting income taxes paid on alimony while not allowing nonresidents same opportunity because such payments are not attributable to income earned in state violates taxpayers’ rights under Privileges and Immunities Clause of United States Constitution. Wood v. Dept. of Rev., 305 Or 23, 749 P2d 1169 (1988)
Right to employment does not constitute intangible personal property used to produce income. Ballard v. Dept. of Rev., 13 OTR 201 (1994)
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