2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
316.272 Computation and payment on estate or trust.


OR Rev Stat § 316.272 (through Leg Sess 2011) What's This?

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. [1969 c.493 40; 1983 c.684 21]

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