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Oregon Revised Statutes

Or. Rev. Stat. § 316.022 (2026)

General definitions

✓ current as of May 2026
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      316.022 General definitions. As used in this chapter, unless the context requires otherwise:

      (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]

 

      316.023 [1987 c.293 §§71,72,73; renumbered 314.033 in 1993]

Notes of Decisions
Cited in 94 cases (37 in the last 5 years), 1973–2026 · leading case: Jimenez v. Dept. of Rev., 24 Or. Tax 618 (Or. T.C. 2021).
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Jimenez v. Dept. of Rev., 24 Or. Tax 618 (Or. T.C. 2021). · cites it 2× “See ORS 316.022(6); ORS 316.048. Plaintiffs make four main arguments.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 11 Or. Tax 78 (Or. T.C. 1988). · cites it 3× “Plaintiff points out that although ORS 316.022 defines “individual” as a natural person, that section limits the definition to “[a]s used in this chapter.”
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). “See ORS 316.022(6) (Oregon taxable income determined by reference to federal taxable income).”
Gleason v. Michlitsch, 728 P.2d 965 (Or. Ct. App. 1986). “ORS 316.022(6), however, defines Oregon taxable income as “the taxable income defined in subsections (a) and (b), section 63, Internal Revenue Code of 1954, with such additions, subtractions and adjustments as are described by this chapter.”
Dept. of Rev. v. Wakefield, 25 Or. Tax 1 (Or. T.C. 2022). · cites it 2× “See Or Laws 1969, ch 493, § 100; ORS 316.022(6). Federal taxable income is “gross income” as defined in section 61(a) of the Code, reduced by numerous kinds of deductions, including ordinary and necessary busi- ness expenses.”
Combs v. Dep't of Revenue, 14 P.3d 584 (Or. 2000). “Taxpayer explains that, because he exchanged his labor for compensation equal to the value of that labor, he had no gain or profit and, therefore, no taxable income. Taxpayer’s argument is incorrect.”
Ashby v. Dept. of Rev., 21 Or. Tax 47 (Or. T.C. 2012). “However, neither the department nor taxpayer argues that taxpayer should be considered a part-year resident of Oregon, as that term is defined in ORS 316.022(4), for any of the years at issue.”
Sather v. Saif Corp., 347 P.3d 326 (Or. 2015). “See ORS 316.022(7) (defining “taxpayer” to include an estate); see also Barber v.”
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012). “ORS 316.022(6); ORS 316.048. The federal change can be said to result in a change in Oregon tax liability in all cases except where the department makes a different factual or legal determination.”
Denniston v. Dep't of Revenue, 601 P.2d 1258 (Or. 1979). “ORS 316.022(5), 316.062 and 316.067 (1973 Replacement Part).”
Okorn v. Dep't of Revenue, 818 P.2d 928 (Or. 1991). “” ORS 316.022(6) provides: “ ‘Taxable income’ means the taxable income as defined in subsection (a) or (b) of section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter.”
Dane v. Dept. of Rev., 21 Or. Tax 15 (Or. T.C. 2012). “However, neither the department nor taxpayers argue that Charles could have been a part-year resident of Oregon, as that term is defined in ORS 316.022(5). Cite as 21 OTR 15 (2012) 21 ORS 316.”
Show all 94 citing cases →
— Or. Rev. Stat. § 316.022(4) — 1 case
Ashby v. Dept. of Rev., 21 Or. Tax 47 (Or. T.C. 2012). “However, neither the department nor taxpayer argues that taxpayer should be considered a part-year resident of Oregon, as that term is defined in ORS 316.022(4), for any of the years at issue.”
— Or. Rev. Stat. § 316.022(5) — 6 cases
Denniston v. Dep't of Revenue, 601 P.2d 1258 (Or. 1979). “ORS 316.022(5), 316.062 and 316.067 (1973 Replacement Part).”
Dane v. Dept. of Rev., 21 Or. Tax 15 (Or. T.C. 2012). “However, neither the department nor taxpayers argue that Charles could have been a part-year resident of Oregon, as that term is defined in ORS 316.022(5). Cite as 21 OTR 15 (2012) 21 ORS 316.”
Ray v. Dep't of Revenue, 6 Or. Tax 184 (Or. T.C. 1975).
Perlman v. Dep't of Revenue, 17 Or. Tax 60 (Or. T.C. 2002).
McAlister v. Dep't of Revenue (Or. T.C. 2012).
— Or. Rev. Stat. § 316.022(6) — 79 cases
Jimenez v. Dept. of Rev., 24 Or. Tax 618 (Or. T.C. 2021). “See ORS 316.022(6); ORS 316.048. Plaintiffs make four main arguments.”
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). “See ORS 316.022(6) (Oregon taxable income determined by reference to federal taxable income).”
Gleason v. Michlitsch, 728 P.2d 965 (Or. Ct. App. 1986). “ORS 316.022(6), however, defines Oregon taxable income as “the taxable income defined in subsections (a) and (b), section 63, Internal Revenue Code of 1954, with such additions, subtractions and adjustments as are described by this chapter.”
Dept. of Rev. v. Wakefield, 25 Or. Tax 1 (Or. T.C. 2022). “See Or Laws 1969, ch 493, § 100; ORS 316.022(6). Federal taxable income is “gross income” as defined in section 61(a) of the Code, reduced by numerous kinds of deductions, including ordinary and necessary busi- ness expenses.”
Combs v. Dep't of Revenue, 14 P.3d 584 (Or. 2000). “Taxpayer explains that, because he exchanged his labor for compensation equal to the value of that labor, he had no gain or profit and, therefore, no taxable income. Taxpayer’s argument is incorrect.”
— Or. Rev. Stat. § 316.022(7) — 4 cases
Sather v. Saif Corp., 347 P.3d 326 (Or. 2015). “See ORS 316.022(7) (defining “taxpayer” to include an estate); see also Barber v.”
Okorn v. Dep't of Revenue, 11 Or. Tax 385 (Or. T.C. 1990).
Ooma, Inc. v. Dept. of Rev., 24 Or. Tax 48 (Or. T.C. 2020).
Sather v. SAIF (Or. 2015).
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