ORS 316.267: Application of chapter to estates and certain trusts.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

The tax imposed by this chapter on individuals applies to the taxable income of estates and trusts, except for trusts taxed as corporations under ORS chapter 317 or 318. [1969 c.493 §39; 1973 c.115 §3]

This rule cites

ORS chapter 317 — target_record_not_published

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html