reglab/housing_qa huggingface dataset:
OR Rev Stat § 316.282 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.282 - Definitions related to trusts and estates; rules.

(1) As used in this chapter: (a) "Qualified funeral trust" has the meaning given that term in section 685 of the Internal Revenue Code. (b) "Resident estate" means an estate of which the fiduciary is appointed by an Oregon court or the administration of which is carried on in Oregon. (c) "Resident funeral trust" means a qualified funeral trust that, at the time of the initial funding of the trust: (A) Is required to be established under the laws of this state; or (B) Is established by a contract, the terms of which state that a service or merchandise is to be provided by a funeral home or cemetery located in this state. (d) "Resident trust" means a trust, other than a qualified funeral trust, of which the fiduciary is a resident of Oregon or the administration of which is carried on in Oregon. In the case of a fiduciary that is a corporate fiduciary engaged in interstate trust administration, the residence and place of administration of a trust both refer to the place where the majority of fiduciary decisions are made in administering the trust. (2) The taxable income of a resident estate, resident trust or resident funeral trust is its federal taxable income modified by the addition or subtraction, as the case may be, of its share of the fiduciary adjustment determined under ORS 316.287. (3) The Department of Revenue shall adopt rules defining "trust administration" for purposes of subsection (1)(d) of this section that include within the definition activities related to fiduciary decision making and that exclude from the definition activities related to incidental execution of fiduciary decisions. (4) The department shall adopt rules providing for simplified reporting of resident funeral trusts having a single trustee and of resident funeral trusts that are terminated during the tax year. [1969 c.493 §§42,43; 1997 c.100 §7; 1997 c.325 §42; 2003 c.50 §1]
OR Rev Stat § 316.287 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.287 - "Fiduciary adjustment" defined; shares proportioned; rules.

(1) The "fiduciary adjustment" is the net amount of the modifications to federal taxable income described in this chapter (ORS 316.697 being applicable if the estate or trust is a beneficiary of another estate or trust) that relates to its items of income or deduction of an estate or trust. (2) The respective shares of an estate or trust and its beneficiaries (including, solely for the purpose of this allocation, nonresident beneficiaries) in the fiduciary adjustment shall be in proportion to their respective shares of federal distributable net income of the estate or trust. If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustment shall be in proportion to the share of the estate or trust income of the beneficiary for such year, under state law or the terms of the instrument, that is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of the fiduciary adjustment shall be allocated to the estate or trust. (3) The Department of Revenue may by rule authorize the use of such other methods of determining to whom the items comprising the fiduciary adjustment shall be attributed, as may be appropriate and equitable, on such terms and conditions as the department may require. [1969 c.493 §44; 1975 c.705 §6; 2009 c.33 §21]
OR Rev Stat § 316.292 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.292 - Credit for taxes paid another state.

(1) For purposes of this section, an estate or trust is considered a resident of the state which taxes the income of the estate or trust irrespective of whether the income is derived from sources within that state. (2) Notwithstanding the limitations contained in ORS 316.082 and 316.131, if an estate or trust is a resident of this state and also a resident of another state, the estate or trust shall be allowed a credit against the taxes imposed under this chapter for income taxes imposed by and paid to the other state, subject to the following conditions: (a) Credit shall be allowed only for the proportion of the taxes paid to the other state as the income taxable under this chapter and also subject to tax in the other state bears to the entire income upon which the taxes paid to the other state are imposed. (b) The credit shall not exceed the proportion of the tax payable under this chapter as the income subject to tax in the other state and also taxable under this chapter bears to the entire income taxable under this chapter. [1969 c.493 §45; 1985 c.802 §10; 1991 c.838 §7]
OR Rev Stat § 316.298 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.298 - Accumulation distribution credit.

(1) A resident beneficiary of a trust whose adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in section 665 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due under this chapter for all or a proportionate part of any tax, paid by the trust under this chapter for any preceding taxable year, that would not have been payable if the trust had in fact made distribution to its beneficiaries at the times and in the amounts specified in section 666 of the Internal Revenue Code. (2) The credit under this section shall not reduce the tax otherwise due from the beneficiary under this chapter to an amount less than would have been due if the accumulation distribution or part thereof were excluded from the adjusted gross income of the beneficiary. [1969 c.493 §46; 1997 c.839 §18; 1999 c.90 §14; 2001 c.660 §43]
OR Rev Stat § 316.302 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.302 - "Nonresident estate or trust" defined.

For purposes of this chapter, a "nonresident estate or trust" means an estate or trust that is not a resident. [1969 c.493 §47; 1997 c.325 §43]
OR Rev Stat § 316.307 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.307 - Income of nonresident estate or trust.

For purposes of ORS 316.302 to 316.317: (1) Items of income, gain, loss and deduction mean those derived from or connected with sources in this state. (2) Items of income, gain, loss and deduction entering into the definition of federal distributable net income include such items from another estate or trust of which the first estate or trust is a beneficiary. (3) The source of items of income, gain, loss or deduction shall be determined under regulations prescribed by the Department of Revenue in accordance with the general rules in ORS 316.127 as if the estate or trust were a nonresident individual. (4) The income of a nonresident estate or trust consists of: (a) Its share of items of income, gain, loss and deduction that enter into the federal definition of distributable net income; (b) Increased or reduced by the amount of any items of income, gain, loss or deduction that are recognized for federal income tax purposes but excluded from the federal definition of distributable net income of the estate or trust; (c) Less the amount of the deduction for its federal exemption. [1969 c.493 §48; 1983 c.684 §22]
OR Rev Stat § 316.312 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.312 - Determination of Oregon share of income.

(1) The share of a nonresident estate or trust of items of income, gain, loss and deduction entering into the definition of distributable net income and the share for purpose of ORS 316.127 of a nonresident beneficiary of any estate or trust in estate or trust income, gain, loss and deduction shall be determined as follows: (a) To the amount of items of income, gain, loss and deduction that enter into the definition of distributable net income there shall be added or subtracted, as the case may be, the modifications to federal taxable income described in this chapter to the extent they relate to items of income, gain, loss and deduction that also enter into the definition of distributable net income. No modification shall be made under this section that has the effect of duplicating an item already reflected in the definition of distributable net income. (b) The amount determined under paragraph (a) of this subsection shall be allocated among the estate or trust and its beneficiaries (including, solely for the purpose of this allocation, resident beneficiaries) in proportion to their respective shares of federal distributable net income. The amounts so allocated have the same character as for federal income tax purposes. If an item entering into the computation of such amounts is not characterized for federal income tax purposes, it has the same character as if realized directly from the source from which realized by the estate or trust, or incurred in the same manner as incurred by the estate or trust. (c) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the net amount determined under paragraph (a) of this subsection shall be in proportion to the beneficiary’s share of the estate or trust income for such year, under state law or the terms of the instrument, that is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust. (2) The Department of Revenue may by regulation establish such other method or methods of determining the respective shares of the beneficiaries and of the estate or trust in its income derived from sources in this state, and in the modifications related thereto, as may be appropriate and equitable. [1969 c.493 §49; 1975 c.705 §7]
OR Rev Stat § 316.317 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.317 - Credit to beneficiary for accumulation distribution.

A nonresident beneficiary of a trust whose adjusted gross income derived from sources in this state includes all or part of an accumulation distribution by such trust, as defined in section 665 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to the same limitation as provided by ORS 316.298 with respect to a resident beneficiary. [1969 c.493 §50]
OR Rev Stat § 316.362 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.362 - Persons required to make returns.

(1) An income tax return with respect to the tax imposed by this chapter shall be made by the following: (a) Every resident individual: (A) Who is required to file a federal income tax return for the taxable year; or (B) Who has gross income greater than the sum of: (i) The basic standard deduction allowed under ORS 316.695 (1)(c)(B); (ii) Any additional standard deduction allowed to the taxpayer under ORS 316.695 (7); and (iii) An amount equal to the income equivalent of one personal exemption credit under ORS 316.085 (3)(b) if unmarried, or equal to the income equivalent of two personal exemption credits under ORS 316.085 (3)(b) if married. (b) Every nonresident individual who has federal gross income from sources in this state of more than the basic standard deduction allowed under ORS 316.695 (1)(c)(B). (c) Every resident estate or trust that is required to file a federal income tax return. (d) Every nonresident estate that has federal gross income of $600 or more for the taxable year from sources within this state. (e) Every nonresident trust that for the taxable year has from sources within this state any taxable income, or gross income of $600 or more regardless of the amount of taxable income. (2) Nothing contained in this section shall preclude the Department of Revenue from requiring any individual, estate or trust to file a return when, in the judgment of the department, a return should be filed. (3) For purposes of this section, the income equivalent of a personal exemption credit under ORS 316.085 (3)(b) shall be determined as follows: (a) Divide the personal exemption credit amount by the rate applicable to the lowest income bracket under ORS 316.037. (b) If the resulting quotient is less than the maximum amount of income subject to the rate used in paragraph (a) of this subsection, the quotient is the income equivalent. (c) If the resulting quotient is more than the maximum amount of income subject to the rate used in paragraph (a) of this subsection: (A) Multiply the maximum amount of income subject to the rate used in paragraph (a) of this subsection by the rate used in paragraph (a) of this subsection. (B) Determine the difference between the product calculated under subparagraph (A) of this paragraph and the personal exemption credit amount. (C) Divide the difference determined in subparagraph (B) of this paragraph by the rate applicable to the income bracket that is the next succeeding the lowest income bracket under ORS 316.037. (D) Add the quotient determined in subparagraph (C) of this paragraph to the maximum amount of income subject to the rate used in paragraph (a) of this subsection. The sum is the income equivalent. [1969 c.493 §54; 1983 c.740 §90; 2001 c.77 §6; 2001 c.660 §15]
OR Rev Stat § 316.363 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.363 - Returns; instructions.

The instructions to the individual state income tax return form required to be filed by this chapter shall: (1) Be written in simple words used in their commonly understood senses that convey meanings clearly and directly; (2) Be written in primarily simple, rather than compound or complex, sentences that are as short as possible; (3) Limit the use of definitions to definitions of words that cannot be properly explained or qualified in the text; (4) Include an index at the beginning of the instructions to provide a useful guide to the use of the form. The index shall give a comprehensive listing of return form parts in a logical sequence, and the index listings shall clearly state the contents of each section; (5) Have the text of the instructions printed in roman type at least as large as 10-point modern type, two points leaded; (6) Have margins that are adequate for purposes of readability, and have a line length of the text not exceeding four inches for a column; (7) Have section headings printed in a contrasting color, typeface or size; and (8) Be printed so that the contrast and legibility of the ink and paper used is substantially the equivalent of black ink on white paper. [1977 c.736 §2]
OR Rev Stat § 316.364 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.364 - Flesch Reading Ease Score form instructions.

(1) The instructions to an individual state income tax return form shall have a total Flesch Reading Ease Score of 60 or higher. (2) As used in this section: (a) "Flesch Reading Ease Score" means 206.835 - (x + y) where x equals average sentence length multiplied by 1.015 and y equals average word length multiplied by 84.6. (b) "Average sentence length" means the total number of words in the instructions to the state income tax return form divided by the total number of sentences in the instructions. (c) "Average word length" means the total number of syllables in the instructions to the state income tax return form divided by the total number of words in the instructions. [1977 c.736 §3]
OR Rev Stat § 316.367 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.367 - Joint return by spouses in a marriage.

Spouses in a marriage may make a joint return with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except that: (1) No joint return shall be made under this chapter if the spouses are not permitted to file a joint federal income tax return; (2) If the federal income tax liability of either spouse is determined on a separate federal return, their income tax liabilities under this chapter shall be determined on separate returns; (3) If the federal income tax liabilities of the spouses are determined on a joint federal return, they shall file a joint return under this chapter and their tax liabilities shall be joint and several; and (4) If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this chapter, they may elect to file separate or joint returns and pursuant to such election their liabilities shall be separate or joint and several. [1969 c.493 §55; 1985 c.802 §9; 2015 c.629 §43]
OR Rev Stat § 316.368 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.368 - When joint return liability divided; showing of marital status and hardship; rules.

Notwithstanding ORS 316.367, upon petition to the Director of the Department of Revenue by one spouse who has filed a joint tax return, the Department of Revenue may terminate the joint and several liability of each spouse and divide the liability equally between both spouses for the tax, penalty and interest due for the tax year that is the subject of the joint return. No petition shall be granted unless at the time of the petition, the spouses are living apart and are legally separated or divorced, and the petitioner satisfies the department that the petitioner is unable to pay the entire liability due to financial hardship. The department shall adopt rules establishing the manner in which a petitioner shall show financial hardship. [1993 c.593 §8]
OR Rev Stat § 316.369 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.369 - Circumstances where one spouse relieved of joint return liability; rules.

If a joint return has been made under this chapter for a tax year, a spouse shall be relieved of liability for tax, including interest, penalties and other amounts, for the tax year: (1) If the Internal Revenue Service has made a determination that relieved the spouse of liability for federal taxes for the same tax year under Internal Revenue Code provisions that provide for spouse relief from liability; or (2) If the Internal Revenue Service has not made a determination that relieved the spouse of liability for the tax year, but the spouse qualifies to be relieved of state tax liability under rules adopted by the Department of Revenue. In adopting rules under this subsection, the department shall consider the provisions of the Internal Revenue Code and regulations issued thereunder that provide for spouse relief from liability for federal taxes. [1983 c.627 §§2,3; 1985 c.802 §9a; 1999 c.90 §15; 2001 c.660 §7]
OR Rev Stat § 316.372 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.372 - Minor to file return; unpaid tax assessable against parent; when parent may file for minor.

(1) As used in this section, "parent" includes an individual who is entitled to the services of a minor by reason of having parental rights and duties with respect to the minor. (2) Except as provided in subsection (3) of this section, a minor shall file a return and include on the return all items of the minor’s income, including income attributable to personal services. Income included on the minor’s return shall not be included on the return of the parent. All expenditures by the parent or the minor attributable to the minor’s income are considered to have been paid or incurred by the minor. However, any tax assessed against the minor that is attributable to income from personal services and that is not paid by the minor is for all purposes considered to be properly assessed against the parent. (3) If a parent is eligible to elect and elects to include the interest and dividend income of a child on the parent’s federal income tax return under section 1(g)(7)(B) of the Internal Revenue Code, the parent shall be considered to have elected to include the interest and dividend income of the child on the return filed by the parent for the same taxable period for purposes of this chapter. The child need not in such case file a return for purposes of this chapter for the taxable period to which the election applies. [1969 c.493 §56; 1989 c.625 §13a; 1991 c.457 §7a; 2015 c.480 §11]
OR Rev Stat § 316.377 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.377 - Individual under disability.

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]
OR Rev Stat § 316.382 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. (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]
OR Rev Stat § 316.392 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.392 - Notice of qualification of receiver and others.

Every receiver, trustee in bankruptcy, assignee for benefit of creditors or other like fiduciary, shall give notice of qualification as such to the Department of Revenue, as may be required by regulation. [1969 c.493 §60]
OR Rev Stat § 316.417 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.417 - Date return considered made or advance payment made.

(1) A return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed is considered as made on the last day prescribed by law for the payment of the tax or, if the taxpayer elected to pay the tax in installments, on the last day prescribed for the payment of the first installment. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue. (2) ORS 305.820 applies to returns filed by mail or private express carrier and to due dates that fall on a Saturday, Sunday or legal holiday. [1969 c.493 §64; 1993 c.44 §3]