There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
316.377 Individual under disability.
OR Rev Stat § 316.377 (through Leg Sess 2011) What's This?
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. [1969 c.493 57; 1985 c.761 13]
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