Oregon Code § 316.382·Enacted ·Last updated March 01, 2026
Statute Text
Returns by fiduciaries.
(1) An income tax return, in the name of the decedent, for any deceased
individual shall be made and filed by a personal representative or other person
charged with the care of the property, and this duty extends to any unfiled
return prior to decedents death. The tax shall be levied upon and collected
from the estate. A final return of a decedent shall be due when it would have
been due if the decedent had not died.
(2) The income
tax return of an estate or trust shall be made and filed by the fiduciary
thereof, whether the income is taxable to the estate or trust or to the
beneficiaries thereof. If two or more fiduciaries are acting jointly, the
return may be made by any one of them. [1969 c.493 §58; 1975 c.705 §9]
Plain English Explanation
This Oregon statute addresses Returns by fiduciaries. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.382
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Returns by fiduciaries. 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 § 316.382. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.