{"data":{"id":"us-or/ors-118.110","jurisdiction":"us-or","citation":"ORS 118.110","heading":"[Amended by 1953 c.704 §1; 1961 c.455 §4; 1973 c.268 §1; 1975 c.685 §5; 1977 c.666 §10; 1979 c.582 §2; repealed by 1997 c.99 §24]","body":"[Amended by 1953 c.704 §1; 1961 c.455 §4; 1973 c.268 §1; 1975 c.685 §5; 1977 c.666 §10; 1979 c.582 §2; repealed by 1997 c.99 §24]","path":["03 - Landlord-Tenant, Domestic Relations, Probate","12.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":"c353055b96ee13f369590f1822273ca93e6c1b37acda2037a10b2a3c2e330f9e","source_id":"us-or","stale":false,"prev":"us-or/ors-118.100","next":"us-or/ors-118.120"},"notice":"GroundRules: Original legal text. Not legal advice."}