The department shall administer and enforce the taxes imposed by this chapter.

Net annual rental rate means the gross annual rate paid by the taxpayer, less the gross annual rental rate received by the taxpayer for any subrentals of real estate. Spouses who are not in the military must follow the civilian state filing requirements see below. The department shall administer and enforce the taxes imposed by this chapter. The most important factor in determining the kind of move you made is your intent. An administrative employee must customarily exercise discretion and independent judgment.

The department shall make and publish rules and regulations, not inconsistent with this chapter, necessary to enforce its provisions. Payroll factor; definition of compensation; exclusions. Donative intent; requirements; determining factors. Determination of the required number of jobs is in accordance with the monthly average described in subsection F. The Coordinating Council has sole discretion in determining eligibility for additional credits provided by this section. You file the resident form for California and file the non-resident form for Oregon. Keep your drivers license from your old state up-to-date.