Oregon Statutes 316.382 – 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 decedent’s 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.
Terms Used In Oregon Statutes 316.382
- Decedent: A deceased person.
- Fiduciary: A trustee, executor, or administrator.
- 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
(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]
[1963 c.435 § 2; repealed by 1969 c.493 § 99]