{"data":{"id":"us-or/ors-118.040","jurisdiction":"us-or","citation":"ORS 118.040","heading":"[Amended by 1959 c.418 §2; 1977 c.666 §5; repealed by 1997 c.99 §24]","body":"[Amended by 1959 c.418 §2; 1977 c.666 §5; repealed by 1997 c.99 §24]","path":["03 - Landlord-Tenant, Domestic Relations, Probate","12. Probate Law","Chapter 118 — Estate Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors118.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:11Z","sha256":"af324f16e92e3ab52b93b4bc2a5375ddd23f282ceb8c68dfa91dee0c39179942","source_id":"us-or","stale":false,"prev":"us-or/ors-118.037","next":"us-or/ors-118.050"},"notice":"GroundRules: Original legal text. Not legal advice."}