{"data":{"id":"us-or/ors-316.302","jurisdiction":"us-or","citation":"ORS 316.302","heading":"“Nonresident estate or trust” defined.","body":"For purposes of this chapter, a “nonresident estate or trust” means an estate or trust that is not a resident.","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":"95b97de11d6045fb1db333ba82210afd816c256eb162df0e78ce9b4833d63ec3","source_id":"us-or","stale":false,"prev":"us-or/ors-316.299","next":"us-or/ors-316.305"},"notice":"GroundRules: Original legal text. Not legal advice."}