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Or. Rev. Stat. § 316.377

Individual under disability

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

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Or. Rev. Stat. § 316.377, Individual under disability, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495604
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An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by a duly authorized agent of the individual, guardian, conservator, fiduciary or other person charged with the care of the person or property of the individual other than a receiver in possession of only a part of the individual’s property.