There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 3, Chapters 90 - 130
ORS Chapter 116
116.353 Income interests; life or temporary interests; charging corpus.
OR Rev Stat § 116.353 (through Leg Sess 2011) What's This?
No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder. [1969 c.591 199]
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