Oregon Statutes
§ 105.645 — Tax qualified disclaimer
Oregon § 105.645
This text of Oregon § 105.645 (Tax qualified disclaimer) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 105.645 (2026).
Text
Notwithstanding any other provision of ORS 105.623 to 105.649, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of the Internal Revenue Code and the regulations promulgated under that code, as in effect on December 31, 2010, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under ORS 105.623 to 105.649.
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Related
§ 105.623
Oregon § 105.623
Legislative History
2001 c.245 §14; 2011 c.526 §16
Nearby Sections
15
§ 105.005
Right of action; recovery; damages§ 105.010
Contents of complaint§ 105.015
Answer§ 105.020
Substitution of landlord for tenant§ 105.025
Verdict§ 105.040
Order to make survey§ 105.050
Cotenant shall prove ouster§ 105.055
Conclusiveness of judgment§ 105.065
§ 105.065§ 105.070
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Bluebook (online)
Oregon § 105.645, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/105.645.