{"data":{"id":"us-or/ors-316.267","jurisdiction":"us-or","citation":"ORS 316.267","heading":"Application of chapter to estates and certain trusts.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"3aa0fbc11f8f8fc4e76342b1743588944e754e37802d9994aa314f2c5f0f599c","source_id":"us-or","stale":false,"prev":"us-or/ors-316.266","next":"us-or/ors-316.270"},"notice":"GroundRules: Original legal text. Not legal advice."}