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 individual’s property.
ORS 316.377
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
1969 c.493 §57; 1985 c.761 §13
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.