ORS 316.272: Computation and payment on estate or trust.

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

The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided by this chapter. The tax shall be paid by the fiduciary. [1969 c.493 §40; 1983 c.684 §21]

Administrative rules citing this section

OAR 150-316-0390: Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return — implements

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