Oregon Statutes - Chapter 116 - Accounting, Distribution and Closing - Section 116.383 - Construction.

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]

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Last modified: August 7, 2008