Oregon Revised Statutes Chapter 118 § 118.007 — Connection to federal law; meaning of terms
Oregon Revised Statutes Chapter 118 ·
Oregon Code § 118.007·Enacted ·Last updated March 01, 2026
Statute Text
Connection to federal law; meaning of terms.
Any term used in ORS 118.005 to 118.540 has the same
meaning as when used in a comparable context in the laws of the federal
Internal Revenue Code relating to federal estate taxes, unless a different
meaning is clearly required or the term is specifically defined in ORS 118.005
to 118.540. Any reference in ORS 118.005 to 118.540 to the Internal Revenue
Code means the federal Internal Revenue Code as amended and in effect on
December 31, 2010, except where the Legislative Assembly has specifically provided
otherwise. [2003 c.806 §2; 2011 c.526 §2]
Plain English Explanation
This Oregon statute addresses Connection to federal law; meaning of terms. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 118.007
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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