| http://www.w3.org/ns/prov#value | - For purposes of ORS 314.840 and this rule: (a) Taxpayer, includes: (A) The executor or personal representative of a decedent's estate or a person who is appointed or authorized by law to pay the taxes of a decedent, and a trustee or other person who, by law, must pay the income taxes of a trust, and (B) Any entity required to file a return with the department. (b) An authorized representative
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