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Oregon Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 316.037, et seq. |
| Who is Required to File | Every Oregon resident on entire taxable income and every nonresident or part-year resident on a prorated amount of their entire taxable income; Estates and trusts are taxable; Partnerships are not taxable; Local taxes may be required |
| Rate | First $2,500, 5%; Next $3,800, 7%; Over $6,300, 9% (single taxpayer) |
| Federal Income Tax Deductible | Yes |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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