| Estate and Trust Taxes |
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| Estate Income Tax |
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An estate that has property that continues to earn income or incur expenses after the decedent’s death may be required to file an estate income return. The estate tax laws may be found in Chapter 316 of the Oregon Revised Statutes, from 316.267 to 316.317.
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| Trust Income Tax |
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A trust is an arrangement by which trustees take title to property for the purpose of protecting it for the beneficiaries. If this property earns income, a trust return may be required. The trust tax laws may be found in Chapter 316 of the Oregon Revised Statutes, from 316.267 to 316.317.
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| Inheritance Tax |
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This tax is levied on the value of the assets of the deceased person. Inheritance tax laws may be found in Chapter 118 of the Oregon Revised Statutes.
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