There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 316 - Personal Income Tax
Section 316.302 - "Nonresident estate or trust" defined.
OR Rev Stat § 316.302 (2015) What's This?
For purposes of this chapter, a "nonresident estate or trust" means an estate or trust that is not a resident.
[1969 c.493 §47; 1997 c.325 §43]
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