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]

Chapter 118

Law Review Cita­tions

9 WLJ 254 (1973); 13 WLJ 1 (1976); 57 OLR 309 (1978)

1 Legislative Counsel Committee, CHAPTER 118—Inheritance Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­118.­html (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 118, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­118ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
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.