2011 ORS § 316.377¹
Individual under disability

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 individuals property. [1969 c.493 §57; 1985 c.761 §13]