Home/Oregon/Statutes/Vol.: 3/Title 12: Probate Law/Ch. 118: Estate Tax/§ 118.360
Oregon Statutes

§ 118.360

Oregon § 118.360
JurisdictionOregon
Vol.3
Title 12Probate Law
Ch. 118Estate Tax

This text of Oregon § 118.360 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. § 118.360 (2026).

Text

(Repealed)

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Related

Tharalson v. State Department of Revenue
573 P.2d 298 (Oregon Supreme Court, 1978)
51 case citations
Bryant v. Department of Revenue
6 Or. Tax 559 (Oregon Tax Court, 1975)
1 case citations
Tharalson v. St. of Ore. and Dept. of Rev.
6 Or. Tax 533 (Oregon Tax Court, 1976)

Legislative History

Amended by 1959 c.273 §2; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.360)

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 § 118.360, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/118.360.