As used in ORS 118.005 to 118.840, unless the context requires otherwise:
(1) “Beneficiary” means the recipient of a beneficial interest in property or the income therefrom transferred in a manner taxable under ORS 118.005 to 118.840.
(2) “Department” means the Department of Revenue.
(3) “Director” means the Director of the Department of Revenue.
(4) “Executor” means the executor, administrator, personal representative, fiduciary, or custodian of property of the decedent, or, if there is no executor, administrator, fiduciary or custodian appointed, qualified and acting, then any person who is in the actual or constructive possession of any property includable in the estate of the decedent for inheritance tax purposes whether or not such estate is subject to administration.
(5) “Gross estate” has the meaning given that term in section 2031 of the Internal Revenue Code.
(6) “Nonresident decedent” means an individual who is domiciled outside of Oregon at the time of death.
(7) “Passes” includes any case where for the purposes of ORS 118.005 to 118.840 a taxable transfer takes place or is deemed to take place.
(8) “Personal representative” means personal representative as defined in ORS 111.005.
(9) “Resident decedent” means an individual who is domiciled in Oregon at the time of death.
(10) “Transfer” or “transfer of property” means a transfer that is subject to the federal estate tax imposed under subtitle B, chapter 11 of the Internal Revenue Code. [1959 c.418 §7; 1969 c.520 §23; 1971 c.567 §4; 1973 c.344 §1; 1975 c.762 §1; 1977 c.666 §1; 1997 c.99 §6]
Section: 118.005 118.007 118.009 118.010 118.013 118.016 118.019 118.020 118.025 118.030 118.035 118.037 118.040 118.050 118.060 NextLast modified: August 7, 2008