For purposes of this chapter, a “nonresident estate or trust” means an estate or trust that is not a resident.
ORS 316.302
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
1969 c.493 §47; 1997 c.325 §43
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.