Oregon Statutes
§ 316.267 — Application of chapter to estates and certain trusts
Oregon § 316.267
This text of Oregon § 316.267 (Application of chapter to estates and certain trusts) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 316.267 (2026).
Text
The tax imposed by this chapter on individuals applies to the taxable income of estates and trusts, except for trusts taxed as corporations under ORS chapter 317 or 318.
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Legislative History
1969 c.493 §39; 1973 c.115 §3
Nearby Sections
15
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Bluebook (online)
Oregon § 316.267, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/316.267.