Or. Admin. Code § 471-070-2000 - Self-employed: Definition

"Taxable income from self-employment" means Oregon net income from self-employment or earned as an independent contractor as reported on the Oregon personal income tax return.

Notes

Or. Admin. Code § 471-070-2000
ED 2-2022, adopt filed 01/31/2022, effective 1/31/2022

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.130 & 657B.150

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