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]

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.