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. [1969 c.493 § 57; 1985 c.761 § 13]

Terms Used In Oregon Statutes 316.377

  • Fiduciary: A trustee, executor, or administrator.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100

 

[1953 c.304 § 53; repealed by 1969 c.493 § 99]

 

  Previous section
Next section  
 Returns; Payments; Refunds Contents