Oregon — State Statute

Oregon Revised Statutes Chapter 114 § 114.075 — Priority of support; treated as administration expense

Oregon Revised Statutes Chapter 114 ·
Oregon Code § 114.075 · Enacted · Last updated March 01, 2026
Statute Text
Priority of support; treated as administration expense. Subject to the limitations imposed by ORS 114.065, provision for support under ORS 114.015 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]
Plain English Explanation
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The formal citation is Oregon Code § 114.075. Use this format in legal documents and court filings.
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