Oregon imposes a personal income tax on all residents of the state under the authority of ORS § 316.037(1)(a) (2010).  By statute, an individual is a resident of Oregon under two scenarios.

A.  An individual who is domiciled in Oregon, unless he a) does not have a permanent place of abode in Oregon; b) maintains a permanent place of abode in a place other than Oregon, and c) spends less than 31 days of a taxable year in Oregon. ORS § 316.027(A)(i)-(iii).