Oregon Code § 105.645·Enacted ·Last updated March 01, 2026
Statute Text
Tax
qualified disclaimer.
Notwithstanding any other provision of ORS 105.623 to 105.649, if as a result
of a disclaimer or transfer the disclaimed or transferred interest is treated
pursuant to the provisions of the Internal Revenue Code and the regulations
promulgated under that code, as in effect on December 31, 2010, as never having
been transferred to the disclaimant, then the disclaimer or transfer is
effective as a disclaimer under ORS 105.623 to 105.649. [2001 c.245 §14; 2011
c.526 §16]
Plain English Explanation
This Oregon statute addresses Tax
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 105.645
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 105.645. Use this format in legal documents and court filings.
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