Or. Admin. Code § 150-316-0282

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-316-0282 - Exemptions for Military Personnel

In addition to the withholding exemptions that a member of the Armed Forces may claim for federal income tax withholding purposes, such person who is a resident of the State of Oregon shall be allowed to claim a sufficient number of personal exemptions to equal the amount of active duty military pay that is permitted to be subtracted from gross income on the member's Oregon personal income tax return.

Or. Admin. Code § 150-316-0282

12-31-77, Renumbered from 150-316.177; 12-31-83; RD 4-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.177-(B); RD 7-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.177-(B); Renumbered from 150-316.177(1)-(B), REV 61-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.177