Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.377 - Individual under disability.

An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by a duly authorized agent of the individual, guardian, conservator, fiduciary or other person charged with the care of the person or property of the individual other than a receiver in possession of only a part of the individual’s property. [1969 c.493 §57; 1985 c.761 §13]

Section:  Previous  316.367  316.368  316.369  316.370  316.371  316.372  316.375  316.377  316.380  316.382  316.385  316.387  316.390  316.392  316.397  Next

Last modified: August 7, 2008