{"data":{"id":"us-or/ors-118.070","jurisdiction":"us-or","citation":"ORS 118.070","heading":"[Amended by 1955 c.727 §3; 1959 c.418 §3; 1961 c.455 §2; 1963 c.283 §1; 1965 c.470 §2; 1969 c.493 §74; 1973 c.132 §1; 1973 c.299 §1; 1973 c.703 §1; 1975 c.762 §2; 1977 c.666 §7; 1983 c.632 §1; repealed by 1997 c.99 §24]","body":"[Amended by 1955 c.727 §3; 1959 c.418 §3; 1961 c.455 §2; 1963 c.283 §1; 1965 c.470 §2; 1969 c.493 §74; 1973 c.132 §1; 1973 c.299 §1; 1973 c.703 §1; 1975 c.762 §2; 1977 c.666 §7; 1983 c.632 §1; repealed by 1997 c.99 §24]","path":["03 - Landlord-Tenant, Domestic Relations, Probate","12.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":"984f1113835cd865207c122006958dcd25084991197449750b83fc1c6c008e85","source_id":"us-or","stale":false,"prev":"us-or/ors-118.060","next":"us-or/ors-118.075"},"notice":"GroundRules: Original legal text. Not legal advice."}