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U.S. State Codes
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Oregon
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Volume : 03 - Landlord-Tena...
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Chapter 118 - Estate Tax
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Section 118.007 - Connection to federal law; me...
Section 118.007 - Connection to federal law; meaning of terms.
OR Rev Stat § 118.007 (2019) (N/A)
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Section 118.005 - Definitions for ORS 118.005 to 118.540.
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Section 118.010 - Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules.