(a) Notwithstanding ORS 317.018 and 317.080, a finding that the out-of-state business is doing business in this state;
(b) Imposition of the taxes imposed under ORS 314.725 or ORS chapter 316 or 317;
(c) Notwithstanding ORS 60.704, 63.704, 65.704, 67.705 and 70.355, a requirement that the out-of-state business register with or obtain authority to transact business from the Secretary of State during the disaster response period; or
(d) A requirement that the out-of-state business or an out-of-state employee comply with state or local business or professional licensing or registration requirements or state and local taxes or fees including unemployment insurance, state or local occupational licensing fees and ad valorem tax on equipment brought into this state for use during the disaster response period and subsequently removed from this state.
(2) For purposes of any state or local tax on or measured by, in whole or in part, net or gross income or receipts, all activity of the out-of-state business that is conducted in this state, or equipment brought into this state, pursuant to ORS 401.685 to 401.695 shall be disregarded with respect to the filing requirements of ORS 317.710 and 317.715 and the apportionment provisions of ORS 314.605 to 314.675. Receipts from disaster or emergency related work may not be sourced to and may not otherwise impact or increase the amount of income, revenue or receipts apportioned to this state.
(3) For purposes of ORS chapter 316, an out-of-state employee is not taxed as a resident, nonresident or part-year resident and is not considered to have established domicile or residence in this state. Wages paid for disaster or emergency related work are not subject to the withholding provisions of ORS 316.162 to 316.221.
(4) Out-of-state businesses and out-of-state employees shall be required to pay transaction taxes and fees including fuel taxes, transient lodging taxes, car rental taxes or applicable fees during the disaster response period, unless an exemption applies to the taxes or fees during the disaster response period.
(5) Any out-of-state business that transacts business in this state or out-of-state employee who remains in this state after the end of the disaster response period will become subject to this state’s normal standards for establishing domicile or residency or doing business in this state and will become responsible for any business or employee tax requirements that ensue.
(6) ORS 401.990 does not apply to ORS 401.685 to 401.695. [2015 c.468 §4]
Note: Section 1, chapter 203, Oregon Laws 2019, provides:
Sec. 1. Notwithstanding ORS 315.037, ORS 401.690 applies to all tax years beginning on or after January 1, 2016. [2019 c.203 §1]
Structure 2021 Oregon Revised Statutes
Volume : 10 - Highways, Military
Chapter 401 - Emergency Management and Services
Section 401.025 - Definitions for ORS chapter 401.
Section 401.032 - Statement of policy and purpose.
Section 401.035 - Responsibility for emergency services systems.
Section 401.052 - Responsibilities of Oregon Department of Emergency Management.
Section 401.054 - Liaisons with Oregon Department of Emergency Management.
Section 401.062 - Oregon Department of Emergency Management; appointment of director.
Section 401.072 - Appointment of deputy director.
Section 401.082 - Advisory and technical committees.
Section 401.088 - Interagency agreements.
Section 401.092 - Duties of director; federal fire management assistance declaration; rules.
Section 401.094 - System for notification of emergencies; emergency management coordinators; rules.
Section 401.096 - Federal grants for emergency management and services; authority of office.
Section 401.109 - Oregon Homeland Security Council.
Section 401.114 - Emergency preparedness functions.
Section 401.165 - Declaration of state of emergency; procedures.
Section 401.168 - Governor’s powers during state of emergency; suspension of agency rules.
Section 401.175 - Additional powers during emergency.
Section 401.185 - Providing temporary housing during emergency.
Section 401.186 - Waiver of waiting period for unemployment benefits.
Section 401.188 - Management of resources during emergency; rules.
Section 401.192 - Effect of rules and orders during emergency; scope; effect; termination.
Section 401.198 - Seizure of firearms during emergency.
Section 401.204 - Termination of state of emergency.
Section 401.232 - Federal financial assistance to political subdivision.
Section 401.234 - Federal financial assistance to individuals or families.
Section 401.239 - First informers; credentialing.
Section 401.256 - Oregon Safety Assessment Program; rules.
Section 401.307 - Emergency management agency appropriation; tax levy.
Section 401.341 - Building inspections by private qualified professionals; rules.
Section 401.358 - Definitions for ORS 401.358 to 401.368.
Section 401.364 - Coverage under Oregon Tort Claims Act.
Section 401.368 - Workers’ compensation benefits.
Section 401.525 - Use of moneys and property for emergency services authorized.
Section 401.532 - Oregon Pre-Disaster Mitigation Fund; rules.
Section 401.534 - Oregon Disaster Response Fund; rules.
Section 401.551 - Emergency preparedness equipment grant program; rules.
Section 401.552 - Resiliency Grant Fund.
Section 401.651 - Definitions for ORS 401.651 to 401.670.
Section 401.654 - Registry of emergency health care providers; rules.
Section 401.655 - Practice by out-of-state health care provider during emergency.
Section 401.661 - Provision of health care services after declaration of emergency.
Section 401.664 - Emergency operations plan; credentialing plans.
Section 401.667 - Coverage under Oregon Tort Claims Act.
Section 401.680 - Legislative findings.
Section 401.685 - Definitions.
Section 401.690 - Exemption from certain taxes, registration and licensing requirements.
Section 401.695 - Reporting by registered business to Oregon Department of Administrative Services.
Section 401.851 - Wildfire planning and coordination.
Section 401.900 - State and local agency earthquake drills; rules.
Section 401.902 - Private employer earthquake drills; exemptions; rules.
Section 401.910 - Grant program for seismic rehabilitation of certain facilities; rules.
Section 401.915 - Seismic Safety Policy Advisory Commission; members; term.
Section 401.918 - Mission of commission.
Section 401.920 - Officers; quorum; meetings; compensation and expenses.
Section 401.922 - Support services.
Section 401.925 - Advisory and technical committees; expense reimbursement.
Section 401.930 - Assignment by Governor of local resources under direction of State Fire Marshal.
Section 401.950 - Definitions; tsunami warning information; rules.
Section 401.952 - Uniform tsunami warning signal; rules.
Section 401.955 - Contributions to finance tsunami warning system.
Section 401.960 - Definitions for ORS 401.960, 401.962, 401.965 and 401.970.
Section 401.962 - Legislative findings.
Section 401.965 - Abnormal disruption of market.
Section 401.975 - Legislative findings.