{"data":{"id":"us-or/ors-316.377","jurisdiction":"us-or","citation":"ORS 316.377","heading":"Individual under disability.","body":"An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by a duly authorized agent of the individual, guardian, conservator, fiduciary or other person charged with the care of the person or property of the individual other than a receiver in possession of only a part of the individual’s property.","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":"07f2b0e38d5730148012317a56a83cd7515543d81b4b286728b82b7785f9a44c","source_id":"us-or","stale":false,"prev":"us-or/ors-316.375","next":"us-or/ors-316.380"},"notice":"GroundRules: Original legal text. Not legal advice."}