2007 ORS § 118.009¹
Legislative findings

The Legislative Assembly finds that significant recent changes have been made in federal estate tax laws. The Legislative Assembly further finds that an unintended consequence of these federal law changes has been to create difficulties in the administration and enforcement of the Oregon inheritance tax. The Legislative Assembly declares that ORS 118.007 (Connection to federal law) and section 3, chapter 806, Oregon Laws 2003, and the amendments to ORS 118.010 (Imposition and amount of tax in general), 118.160 (When tax return is required) and 118.230 (Lien of tax) by sections 6, 7 and 8, chapter 806, Oregon Laws 2003, are needed to ensure that the level of tax compliance with the Oregon inheritance tax is at the level that Oregonians expect from a fair and balanced tax system. [2003 c.806 §1a]