GroundRules
ORS 316.302: “Nonresident estate or trust” defined.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 316 — Personal Income Tax
For purposes of this chapter, a “nonresident estate or trust” means an estate or trust that is not a resident.
Collected 2026-09-03T23:50:13Z. Source file · JSON