ORS 116.383: Construction.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
ORS 116.303 to 116.383 embody the Uniform Estate Tax Apportionment Act and shall be construed to effectuate its general purpose to make uniform the law of those states which enact it. [1969 c.591 §202]
This rule cites
- ORS 116.303 — resolved
- 116.383 — resolved
Cited by
- ORS 116.303: Definitions for ORS 116.303 to 116.383.
- ORS 116.313: Apportionment among interested persons; valuations; apportionment directed by will or trust.
- ORS 116.323: Apportionment proceedings; equitable apportionment; penalties and interest; court determination.
- ORS 116.333: Withholding of tax; recovery from distributee; bond of distributee.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html