Code Section
316.037, et seq.

Who is Required to File
Every Oregon resident on entire taxable income and every nonresident or part-year resident on a prorated amount of their entire taxable income; Estates and trusts are taxable; Partnerships are not taxable; Local taxes may be required

Rate
First $2,500, 5%; Next $3,800, 7%; Over $6,300, 9% (single taxpayer)

Federal Income Tax Deduction
Yes

Federal Income used as Basis
Yes