Taxpayer was not registered to vote anywhere and had no banking or checking account in Oregon. Taxpayer used a truckers' banking service in Tennessee that enabled his parents to pay his car payments and insurance on his behalf. THE LAW 1, 2. States have jurisdiction to impose a personal income tax on individuals based on either jurisdiction over the person or jurisdiction over the source of income. Oregon's statutory scheme categorizes individuals for purposes of personal income tax as either residents or nonresidents.
Residents are subject to taxation based upon the state's jurisdiction over their person.
ORS 316.037 and ORS 316.027. Nonresidents are subject to taxation based on the state's jurisdiction over the source of income. This statute adopts the common-law concept of domicile as the basic test. The concept of domicile carries with it the notion that it is the place to which a person intends to return whenever absent therefrom. 316.027 departs from the concept of domicile in two ways.