{"data":{"id":"us-or/ors-118.440","jurisdiction":"us-or","citation":"ORS 118.440","heading":"[Amended by 1961 c.455 §6; 1973 c.338 §1; 1979 c.516 §1; repealed by 1985 c.565 §10c]","body":"[Amended by 1961 c.455 §6; 1973 c.338 §1; 1979 c.516 §1; repealed by 1985 c.565 §10c]","path":["03 - Landlord-Tenant, Domestic Relations, Probate","12.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":"785042e9ea0cb327a4ec9a72173bb6fe67e8170d2d1d855d5f66c45fd1d5e547","source_id":"us-or","stale":false,"prev":"us-or/ors-118.420","next":"us-or/ors-118.450"},"notice":"GroundRules: Original legal text. Not legal advice."}