ORS
316.267¹
Application of chapter to estates and certain trusts
The tax imposed by this chapter on individuals applies to the taxable income of estates and trusts, except for trusts taxed as corporations under ORS chapter 317 or 318. [1969 c.493 §39; 1973 c.115 §3]
1 Legislative Counsel Committee, CHAPTER 316—Personal Income Tax, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html (2019) (last accessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2019, Chapter 316, https://www.oregonlegislature.gov/bills_laws/ors/ano316.html (2019) (last accessed May 16, 2020).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information