Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 316: Personal Income Tax/§ 316.302
Oregon Statutes

§ 316.302 — “Nonresident estate or trust” defined

Oregon § 316.302
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 316Personal Income Tax

This text of Oregon § 316.302 (“Nonresident estate or trust” defined) 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. § 316.302 (2026).

Text

For purposes of this chapter, a “nonresident estate or trust” means an estate or trust that is not a resident.

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Legislative History

1969 c.493 §47; 1997 c.325 §43

Nearby Sections

15
§ 316.002
Short title
§ 316.003
Goals
§ 316.005
§ 316.005
§ 316.007
Policy
§ 316.010
§ 316.010
§ 316.012
Terms have same meaning as in federal laws; federal law references
§ 316.013
Determination of federal adjusted gross income
§ 316.014
§ 316.014
§ 316.015
§ 316.015
§ 316.016
§ 316.016
§ 316.017
§ 316.017
§ 316.018
Application of Payment-in-Kind Tax Treatment Act of 1983
§ 316.019
§ 316.019
§ 316.020
§ 316.020
§ 316.021
§ 316.021
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Bluebook (online)
Oregon § 316.302, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/316.302.