2013 ORS § 116.303¹
Definitions for ORS 116.303 to 116.383

As used in ORS 116.303 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction):

(1) Estate means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states).

(2) Person means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency or local governmental agency.

(3) Person interested in the estate means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedents estate. It includes a personal representative, guardian, conservator or trustee.

(4) State means any state, territory or possession of the United States, the District of Columbia or the Commonwealth of Puerto Rico.

(5) Tax means the federal estate tax and the estate tax payable to this state under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states), and interest and penalties imposed in addition to the tax. [1969 c.591 §194; 1977 c.666 §32; 2011 c.526 §21]