GroundRules
ORS 316.267: Application of chapter to estates and certain trusts.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 316 — Personal Income Tax
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON