2007 ORS 118.510¹
Disposition of revenues

The net revenue from the taxes imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.840) to 118.840 (Final accounting or discharge of executor or administrator) (including temporary payments under ORS 118.260 (Penalties for delinquency) and fees, taxes, interest and penalties), after deduction of refunds, shall be credited to the General Fund to be available to meet any expense or obligation of this state lawfully incurred. [Amended by 1959 c.273 §1; 1969 c.479 §4; 1997 c.99 §15]

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.