Oregon Revised Statutes

Or. Rev. Stat. § 316.027 (2026)

“Resident” defined

✓ current as of May 2026

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316.027 “Resident” defined. (1) For purposes of this chapter, unless the context requires otherwise:

(a) “Resident” or “resident of this state” means:

(A) An individual who is domiciled in this state unless the individual:

(i) Maintains no permanent place of abode in this state;

(ii) Does maintain a permanent place of abode elsewhere; and

(iii) Spends in the aggregate not more than 30 days in the taxable year in this state; or

(B) An individual who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than 200 days of the taxable year in this state unless the individual proves that the individual is in the state only for a temporary or transitory purpose.

(b) “Resident” or “resident of this state” does not include:

(A) An individual who is a qualified individual under section 911(d)(1) of the Internal Revenue Code for the tax year;

(B) A spouse of a qualified individual under section 911(d)(1) of the Internal Revenue Code, if the spouse has a principal place of abode for the tax year that is not located in this state;

(C) A resident noncitizen under section 7701(b) of the Internal Revenue Code who would be considered a qualified individual under section 911(d)(1) of the Internal Revenue Code if the resident noncitizen were a citizen of the United States; or

(D) A member of the Armed Forces who performs active service as defined in 10 U.S.C. 101(d)(3), other than annual training duty or inactive-duty training, if the member’s residency as reflected in the payroll records of the Defense Finance and Accounting Service is outside this state.

(2) For purposes of subsection (1)(a)(B) of this section, a fraction of a calendar day shall be counted as a whole day. [1969 c.493 §8; 1987 c.158 §49; 1995 c.79 §165; 1999 c.1096 §1; 2015 c.701 §50; 2022 c.97 §8]

Notes of Decisions

Cited in 38 cases, 1972–2020 · leading case: Thomas E. v. Dep't of Revenue, 7 Or. Tax 478 (Or. T.C. 1978).

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Thomas E. v. Dep't of Revenue, 7 Or. Tax 478 (Or. T.C. 1978). · cites it 11× “I 77-57, dated January 23, 1978, in which the defendant affirmed its auditor’s denial of a nonresident status under ORS 316.027 to the plaintiffs for the income tax year 1974.”

Dela Rosa v. Dep't of Revenue, 832 P.2d 1228 (Or. 1992). · cites it 7× “” In the year relevant to this appeal, ORS 316.027(1) 1 provided: “ ‘Resident’ or ‘resident of this state’ means: “(a) An individual who is domiciled in this state unless the individual (A) maintains no permanent place of abode in this state, (B) does maintain a permanent place…”

Hillenga v. Dept. of Rev., 21 Or. Tax 396 (Or. T.C. 2014). · cites it 5× “” ORS 316.027 provides, again in pertinent part: “(1) For purposes of this chapter, unless the context requires otherwise: “(a) ‘Resident’ or ‘resident of this state’ means: “(A) An individual who is domiciled in this state unless the individual: “(i) Maintains no permanent…”

Ashby v. Dept. of Rev., 21 Or. Tax 47 (Or. T.C. 2012). · cites it 6× “Was Taxpayer an Oregon Resident during Tax Years 2002, 2003, and 2004 ORS 316.027(1) states, in pertinent part: “(a) ‘Resident’ or ‘resident of this state’ means: “(A) An individual who is domiciled in this state unless the individual: “(i) Maintains no permanent place of abode…”

Dane v. Dept. of Rev., 21 Or. Tax 15 (Or. T.C. 2012). · cites it 6× “Cite as 21 OTR 15 (2012) 21 ORS 316.027(1) states, in pertinent part: “(a) ‘Resident’ or ‘resident of this state’ means: “(A) An individual who is domiciled in this state unless the individual: “(i) Maintains no permanent place of abode in this state; “(ii) Does maintain a…”

Ott v. Dep't of Revenue, 16 Or. Tax 102 (Or. T.C. 2002). · cites it 5× “*110 ANALYSIS For income tax purposes, ORS 316.027(1) 10 defines “resident” as: “(a) An individual who is domiciled in this state unless the individual: “(A) Maintains no permanent place of abode in this state; “(B) Does maintain a permanent place of abode elsewhere; and “(C)…”

Dep't of Revenue v. Glass, 15 Or. Tax 117 (Or. T.C. 2000). · cites it 9× “037 and ORS 316.027. 1 Nonresidents are subject to taxation based on the state’s jurisdiction over the source of income.”

Gorski v. Dept. of Rev., 20 Or. Tax 452 (Or. T.C. 2012). · cites it 7× “The department proffers a reasonable definition in its rules implementing ORS 316.027: “‘Permanent place of abode’ means a dwelling place perma- nently maintained by the taxpayer, whether or not owned by the taxpayer, and generally includes a dwelling place owned or leased by…”

Backman v. Dep't of Revenue, 16 Or. Tax 156 (Or. T.C. 1999). · cites it 5× “ORS 316.027 (1997). A resident is defined by statute as: “(a) An individual who is domiciled in this state unless the individual: “(A) Maintains no permanent place of abode in this state; “(B) Does maintain a permanent place of abode elsewhere; and “(C) Spends in the aggregate…”

Bleasdell v. Dep't of Revenue, 18 Or. Tax 354 (Or. T.C. 2004). · cites it 2× “037(1), (3). 1 David did not have Oregon-source income and, therefore, cannot be taxed by this state unless he was an Oregon resident.”

Dep't of Revenue v. Glass, 35 P.3d 325 (Or. 2001). · cites it 5× “The Tax Court found the following facts: “Taxpayer lived in Oregon from 1963 until 1975 when he graduated from high school and joined the United States Marine Corps.”

Dela Rosa v. Dep't of Revenue, 11 Or. Tax 201 (Or. T.C. 1989). · cites it 3× “” ORS 316.027 defines a resident of this state as follows: “(a) An individual who is domiciled in this state unless he (A) maintains no permanent place of abode in this state, and (B) does maintain a permanent place of abode elsewhere, and (C) spends in the aggregate not more…”

Show all 38 citing cases →

— Or. Rev. Stat. § 316.027(1) — 16 cases

Dela Rosa v. Dep't of Revenue, 832 P.2d 1228 (Or. 1992). “” In the year relevant to this appeal, ORS 316.027(1) 1 provided: “ ‘Resident’ or ‘resident of this state’ means: “(a) An individual who is domiciled in this state unless the individual (A) maintains no permanent place of abode in this state, (B) does maintain a permanent place…”

Thomas E. v. Dep't of Revenue, 7 Or. Tax 478 (Or. T.C. 1978). “I 77-57, dated January 23, 1978, in which the defendant affirmed its auditor’s denial of a nonresident status under ORS 316.027 to the plaintiffs for the income tax year 1974.”

Davis v. Dep't of Revenue, 13 Or. Tax 260 (Or. T.C. 1995).

Ashby v. Dept. of Rev., 21 Or. Tax 47 (Or. T.C. 2012). “Was Taxpayer an Oregon Resident during Tax Years 2002, 2003, and 2004 ORS 316.027(1) states, in pertinent part: “(a) ‘Resident’ or ‘resident of this state’ means: “(A) An individual who is domiciled in this state unless the individual: “(i) Maintains no permanent place of abode…”

Ott v. Dep't of Revenue, 16 Or. Tax 102 (Or. T.C. 2002). “*110 ANALYSIS For income tax purposes, ORS 316.027(1) 10 defines “resident” as: “(a) An individual who is domiciled in this state unless the individual: “(A) Maintains no permanent place of abode in this state; “(B) Does maintain a permanent place of abode elsewhere; and “(C)…”

— Or. Rev. Stat. § 316.027(1)(B) — 1 case

McAlister v. Dep't of Revenue (Or. T.C. 2012).

— Or. Rev. Stat. § 316.027(1)(a) — 8 cases

Backman v. Dep't of Revenue, 16 Or. Tax 156 (Or. T.C. 1999). “ORS 316.027 (1997). A resident is defined by statute as: “(a) An individual who is domiciled in this state unless the individual: “(A) Maintains no permanent place of abode in this state; “(B) Does maintain a permanent place of abode elsewhere; and “(C) Spends in the aggregate…”

Hannegan v. Dep't of Revenue (Or. T.C. 2012).

Titus v. Dep't of Revenue (Or. T.C. 2012).

Ashby v. Dep't of Revenue, Tc-Md 090511c (or.tax 5-5-2011) (Or. T.C. 2011).

— Or. Rev. Stat. § 316.027(1)(a)(1)(i) — 1 case

— Or. Rev. Stat. § 316.027(1)(a)(A) — 18 cases

Bleasdell v. Dep't of Revenue, 18 Or. Tax 354 (Or. T.C. 2004). “037(1), (3). 1 David did not have Oregon-source income and, therefore, cannot be taxed by this state unless he was an Oregon resident.”

Titus v. Dep't of Revenue (Or. T.C. 2012).

Smith v. Dept. of Rev. (Or. T.C. 2016).

— Or. Rev. Stat. § 316.027(1)(a)(A)(i) — 7 cases

Dane v. Dept. of Rev., 21 Or. Tax 15 (Or. T.C. 2012). “Cite as 21 OTR 15 (2012) 21 ORS 316.027(1) states, in pertinent part: “(a) ‘Resident’ or ‘resident of this state’ means: “(A) An individual who is domiciled in this state unless the individual: “(i) Maintains no permanent place of abode in this state; “(ii) Does maintain a…”

Gorski v. Dept. of Rev., 20 Or. Tax 452 (Or. T.C. 2012). “The department proffers a reasonable definition in its rules implementing ORS 316.027: “‘Permanent place of abode’ means a dwelling place perma- nently maintained by the taxpayer, whether or not owned by the taxpayer, and generally includes a dwelling place owned or leased by…”

Conway v. Dept. of Rev (Or. T.C. 2015).

Ashby v. Dep't of Revenue, Tc-Md 090511c (or.tax 5-5-2011) (Or. T.C. 2011).

— Or. Rev. Stat. § 316.027(1)(a)(A)(iii) — 3 cases

Ashby v. Dep't of Revenue, Tc-Md 090511c (or.tax 5-5-2011) (Or. T.C. 2011).

— Or. Rev. Stat. § 316.027(1)(a)(B) — 4 cases

Waite v. Dept. of Rev. (Or. T.C. 2015).

Ashby v. Dep't of Revenue, Tc-Md 090511c (or.tax 5-5-2011) (Or. T.C. 2011).

McAlister v. Dep't of Revenue (Or. T.C. 2012).

Kaufmann v. Dep't of Revenue, State of Oregon (Or. T.C. 2013).

— Or. Rev. Stat. § 316.027(1)(b) — 1 case

Kaufmann v. Dep't of Revenue, State of Oregon (Or. T.C. 2013).

— Or. Rev. Stat. § 316.027(a) — 2 cases

Dela Rosa v. Dep't of Revenue, 11 Or. Tax 201 (Or. T.C. 1989). “” ORS 316.027 defines a resident of this state as follows: “(a) An individual who is domiciled in this state unless he (A) maintains no permanent place of abode in this state, and (B) does maintain a permanent place of abode elsewhere, and (C) spends in the aggregate not more…”

Gorski v. Dep't of Revenue, Tc-Md 091291b (or.tax 11-24-2010) (Or. T.C. 2010).

— Or. Rev. Stat. § 316.027(a)(A) — 1 case

— Or. Rev. Stat. § 316.027(a)(A)(i) — 2 cases

Hillenga v. Dept. of Rev., 21 Or. Tax 396 (Or. T.C. 2014). “” ORS 316.027 provides, again in pertinent part: “(1) For purposes of this chapter, unless the context requires otherwise: “(a) ‘Resident’ or ‘resident of this state’ means: “(A) An individual who is domiciled in this state unless the individual: “(i) Maintains no permanent…”

— Or. Rev. Stat. § 316.027(a)(A)(iii) — 1 case

Ashby v. Dep't of Revenue, Tc-Md 090511c (or.tax 5-5-2011) (Or. T.C. 2011).

— Or. Rev. Stat. § 316.027(a)(B) — 1 case

— Or. Rev. Stat. § 316.027(b) — 1 case

— Or. Rev. Stat. § 316.027(l)(a) — 5 cases

Dep't of Revenue v. Glass, 35 P.3d 325 (Or. 2001). “The Tax Court found the following facts: “Taxpayer lived in Oregon from 1963 until 1975 when he graduated from high school and joined the United States Marine Corps.”

Dep't of Revenue v. Glass, 15 Or. Tax 117 (Or. T.C. 2000). “037 and ORS 316.027. 1 Nonresidents are subject to taxation based on the state’s jurisdiction over the source of income.”

— Or. Rev. Stat. § 316.027(l)(a)(A) — 2 cases

Gorski v. Dep't of Revenue, Tc-Md 091291b (or.tax 11-24-2010) (Or. T.C. 2010).

— Or. Rev. Stat. § 316.027(l)(a)(B) — 1 case

— Or. Rev. Stat. § 316.027(l)(b) — 1 case

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