2007 ORS § 118.005¹
Definitions for ORS 118.005 to 118.840

As used in ORS 118.005 (Definitions for ORS 118.005 to 118.840) to 118.840 (Final accounting or discharge of executor or administrator), unless the context requires otherwise:

(1) "Beneficiary" means the recipient of a beneficial interest in property or the income therefrom transferred in a manner taxable under ORS 118.005 (Definitions for ORS 118.005 to 118.840) to 118.840 (Final accounting or discharge of executor or administrator).

(2) "Department" means the Department of Revenue.

(3) "Director" means the Director of the Department of Revenue.

(4) "Executor" means the executor, administrator, personal representative, fiduciary, or custodian of property of the decedent, or, if there is no executor, administrator, fiduciary or custodian appointed, qualified and acting, then any person who is in the actual or constructive possession of any property includable in the estate of the decedent for inheritance tax purposes whether or not such estate is subject to administration.

(5) "Gross estate" has the meaning given that term in section 2031 of the Internal Revenue Code.

(6) "Nonresident decedent" means an individual who is domiciled outside of Oregon at the time of death.

(7) "Passes" includes any case where for the purposes of ORS 118.005 (Definitions for ORS 118.005 to 118.840) to 118.840 (Final accounting or discharge of executor or administrator) a taxable transfer takes place or is deemed to take place.

(8) "Personal representative" means personal representative as defined in ORS 111.005 (Definitions for probate law).

(9) "Resident decedent" means an individual who is domiciled in Oregon at the time of death.

(10) "Transfer" or "transfer of property" means a transfer that is subject to the federal estate tax imposed under subtitle B, chapter 11 of the Internal Revenue Code. [1959 c.418 §7; 1969 c.520 §23; 1971 c.567 §4; 1973 c.344 §1; 1975 c.762 §1; 1977 c.666 §1; 1997 c.99 §6]