Home/Oregon/Statutes/Vol.: 3/Title 12: Probate Law/Ch. 118: Estate Tax/§ 118.170
Oregon Statutes

§ 118.170

Oregon § 118.170
JurisdictionOregon
Vol.3
Title 12Probate Law
Ch. 118Estate Tax

This text of Oregon § 118.170 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. § 118.170 (2026).

Text

(Repealed)

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Related

Estate of Frances Tate v. Dept. of Rev.
10 Or. Tax 343 (Oregon Tax Court, 1987)
Estate of Burger v. Department of Revenue
5 Or. Tax 240 (Oregon Tax Court, 1973)

Legislative History

1969 c.591 §221; 1971 c.567 §6; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.170)

Nearby Sections

15
§ 118.005
Definitions for ORS 118.005 to 118.540
§ 118.007
Connection to federal law; meaning of terms
§ 118.009
§ 118.009
§ 118.010
Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules
§ 118.013
Taxable estate adjustment for Oregon special marital property; rules
§ 118.016
Oregon special marital property election; rules; form
§ 118.019
§ 118.019
§ 118.020
§ 118.020
§ 118.025
§ 118.025
§ 118.030
§ 118.030
§ 118.035
§ 118.035
§ 118.037
§ 118.037
§ 118.040
§ 118.040
§ 118.050
§ 118.050
§ 118.060
§ 118.060
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Bluebook (online)
Oregon § 118.170, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/118.170.