Chapter 1096 Oregon Laws 1999

Session Law

AN ACT

SB 874

Relating to taxation; creating new provisions; and amending ORS 316.027.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 316.027 is amended to read:

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

[(1)] (a) "Resident" or "resident of this state" means:

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

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

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

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

[(b)] (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; or

(C) A resident alien 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 alien were a citizen of the United States.

(2) For purposes of subsection [(1)(b)] (1)(a)(B) of this section, a fraction of a calendar day shall be counted as a whole day.

SECTION 2. (1) Notwithstanding the time for filing a claim for refund under ORS 314.415, the amendments to ORS 316.027 by section 1 of this 1999 Act apply:

(a) To tax years beginning on or after January 1, 1995; and

(b) To any tax year for which a notice of deficiency may be issued on or after the effective date of this 1999 Act.

(2) If a claim for refund is filed for a tax year specified in subsection (1) of this section, and the claim constitutes an allowable claim for refund, the Department of Revenue shall refund the amount owed to the taxpayer in the manner provided in ORS 305.270 and 314.415.

Approved by the Governor September 3, 1999

Filed in the office of the Secretary of State September 3, 1999

Effective date October 23, 1999

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