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 individualís property. [1969 c.493 §57; 1985 c.761 §13]

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Last modified: August 7, 2008