Those who sell Oregon real property are subject to Oregon
tax on the gain from the sale. Escrow agents, and in some
cases, attorneys (authorized agents), are usually required
to withhold and remit tax payments to the Oregon Department
of Revenue as an estimated payment for any taxes that
may be due when the seller is a nonresident. Taxpayers will
claim these tax payments as estimated tax payments on their
Oregon 40P or 40N tax returns filed for the year in which the
sale was made.
http://www.oregon.gov/DOR/forms/FormsPubs/form-or-18-wc-tpv-18_101-183_2016.pdf
