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2011 Oregon Revised Statutes
ORS Volume 3, Chapters 90 - 130
ORS Chapter 118
118.007 Connection to federal law; meaning of terms.


OR Rev Stat § 118.007 (through Leg Sess 2011) What's This?

Any term used in ORS 118.005 to 118.540 has the same meaning as when used in a comparable context in the laws of the federal Internal Revenue Code relating to federal estate taxes, unless a different meaning is clearly required or the term is specifically defined in ORS 118.005 to 118.540. Any reference in ORS 118.005 to 118.540 to the Internal Revenue Code means the federal Internal Revenue Code as amended and in effect on December 31, 2010, except where the Legislative Assembly has specifically provided otherwise. [2003 c.806 2; 2011 c.526 2]

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