2007 ORS § 118.019¹
Gross estate of surviving spouse
  • Oregon special marital property adjustment

For purposes of computing the tax imposed under ORS 118.010 (Imposition and amount of tax in general), the gross estate of a decedent who was a surviving spouse with respect to property that is Oregon special marital property under ORS 118.013 (Taxable estate adjustment for Oregon special marital property) shall include the Oregon special marital property, valued as of the date of death of the surviving spouse. [2005 c.124 §4]