Oregon Revised Statutes Chapter 118 § 118.270 — Property from which tax is collectible
Oregon Revised Statutes Chapter 118 ·
Oregon Code § 118.270·Enacted ·Last updated March 01, 2026
Statute Text
Property from which tax is collectible.
Except as to real property located outside of the
state passing in fee from the decedent owner, the tax imposed under ORS 118.010
shall be assessed against and be collected from property of every kind, which,
at the death of the decedent owner is subject to, or thereafter, for the
purpose of distribution, is brought into this state and becomes subject to the
jurisdiction of the courts of this state for distributive purposes, or which
was owned by any decedent domiciled within the state at the time of the death
of the decedent even though the property was situated outside of the state. [Amended
by 1997 c.99 §13]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 118.270
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Property from which tax is collectible. Read the full statute text above for details.
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The formal citation is Oregon Code § 118.270. Use this format in legal documents and court filings.
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