Oregon Revised Statutes Chapter 116 § 116.353 — Income
Oregon Revised Statutes Chapter 116 ·
Oregon Code § 116.353·Enacted ·Last updated March 01, 2026
Statute Text
Income
interests; life or temporary interests; charging corpus.
No interest in income and no
estate for years or for life or other temporary interest in any property or
fund is subject to apportionment as between the temporary interest and the
remainder. The tax on the temporary interest and the tax, if any, on the remainder
is chargeable against the corpus of the property or funds subject to the
temporary interest and remainder. [1969 c.591 §199]
Plain English Explanation
This Oregon statute addresses Income
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 116.353
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Income
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 116.353. Use this format in legal documents and court filings.
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