{"data":{"id":"us-or/ors-316.272","jurisdiction":"us-or","citation":"ORS 316.272","heading":"Computation and payment on estate or trust.","body":"The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided by this chapter. The tax shall be paid by the fiduciary.","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":"eb6d4c2ac081d03ec98d3e971669fcf2a3ce88f2fdb262d81b9643664ab51a1b","source_id":"us-or","stale":false,"prev":"us-or/ors-316.270","next":"us-or/ors-316.275"},"notice":"GroundRules: Original legal text. Not legal advice."}