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Or. Rev. Stat. § 316.302

“Nonresident estate or trust” defined

Oregon · Oregon Revised Statutes Chapter 316 — Personal Income Tax · Status: effective

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Or. Rev. Stat. § 316.302, “Nonresident estate or trust” defined, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495569
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For purposes of this chapter, a “nonresident estate or trust” means an estate or trust that is not a resident.