{"data":{"id":"us-or/ors-316.317","jurisdiction":"us-or","citation":"ORS 316.317","heading":"Credit to beneficiary for accumulation distribution.","body":"A nonresident beneficiary of a trust whose adjusted gross income derived from sources in this state includes all or part of an accumulation distribution by such trust, as defined in section 665 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to the same limitation as provided by ORS 316.298 with respect to a resident beneficiary.","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":"70dc964b0cf6251b2e03537bda91c48c7579e1ea29afd5f5f80a54d9721f26a3","source_id":"us-or","stale":false,"prev":"us-or/ors-316.315","next":"us-or/ors-316.320"},"notice":"GroundRules: Original legal text. Not legal advice."}