Priority of support
- • treated as administration expense
Subject to the limitations imposed by ORS 114.065 (Limitations on support), provision for support under ORS 114.015 (Support of spouse and children) ordered by the court has priority over claims and expenses of administration. The provision is not charged against the distributive share of the person receiving support. The provision is treated as an expense of administration, but not as a deduction for estate tax purposes. [1969 c.591 §110; 2011 c.526 §18]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.