2011 Oregon Revised Statutes
ORS Volume 3, Chapters 90 - 130
ORS Chapter 105
105.645 Tax qualified disclaimer.
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. [2001 c.245 14; 2011 c.526 16]
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