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.
ORS 316.267
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
1969 c.493 §39; 1973 c.115 §3
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.