There is a newer version of the Oregon Revised Statutes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 316.559 - Application of ORS 316.557 to 316.589 to estates and trusts.
OR Rev Stat § 316.559 (2015) What's This?
ORS 316.557 to 316.589 do not apply to an estate or trust.
[1980 c.7 §9]
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