Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.267 - Application of chapter to estates and certain trusts.

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]

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Last modified: August 7, 2008