2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 316 - Personal Income Tax
Section 316.377 - Individual under disability.

Universal Citation: OR Rev Stat § 316.377 (2019)

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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