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Oregon Revised Statutes

Or. Rev. Stat. § 118.007 (2026)

Connection to federal law; meaning of terms

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      118.007 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]

 

      118.009 [2003 c.806 §1a; repealed by 2011 c.526 §29]

Notes of Decisions
Cited in 6 cases, 2011–2020 · leading case: Force v. Dep't of Revenue, 252 P.3d 306 (Or. 2011).
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Force v. Dep't of Revenue, 252 P.3d 306 (Or. 2011). · cites it 6× “” ORS 118.007. The 2003 amendments apply to all instances in which the decedent dies on or after January 1, 1998.”
Rasmussen v. Kroger, 262 P.3d 777 (Or. 2011). “The Attorney General points, in particular, to House Bill (HB) 2541 (2011) (signed by the governor on June 28, 2011), which amends ORS 118.007 (2009) to provide that references to the Internal Revenue Code in that statute relate to the code “as amended and in effect on December…”
Rasmussen v. Kroger, 266 P.3d 87 (Or. 2011). “” The Attorney General pointed out that the legislature’s enactment of House Bill 2541 (2011), which the Governor signed on June 28, 2011, rendered that date reference inaccurate, because the pertinent statute, ORS 118.007, now refers to the Internal Revenue Code in effect on…”
Rasmussen v. Kroger, 258 P.3d 1224 (Or. 2011). “Specifically, House Bill (HB) 2541 (2011), signed by the governor on June 28, 2011, would amend ORS 118.007 (2009) to change certain references to the federal tax code from the code as in effect on December 31, 2000, to the code as in effect on December 31, 2010.”
Prestidge v. Dept. of Rev., 21 Or. Tax 386 (Or. T.C. 2014). “” ORS 118.007 provides: “Any term used in ORS 118.”
Est. of Helene J. Evans v. Dept. of Rev., 24 Or. Tax 126 (Or. T.C. 2020). · cites it 2× “Pursuant to ORS 118.007, all references to the Internal Revenue Code (“IRC” or the “Code”) are to the Code as amended and in effect on December 31, 2010.”
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