The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided by this chapter. The tax shall be paid by the fiduciary.
ORS 316.272
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
1969 c.493 §40; 1983 c.684 §21
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.