Oregon Statutes - Chapter 118 - Inheritance Tax - Section 118.855 - Definitions for ORS 118.855 to 118.880.

For the purposes of ORS 118.855 to 118.880:

(1) “Board” means board of arbitration.

(2) “Death tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise.

(3) “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator nor an administrator with the will annexed if an executor named in the will has been appointed and has qualified in another state.

(4) “Interested person” means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death taxes of any state involved in the dispute.

(5) “State” means the District of Columbia and any state, territory or possession of the United States.

(6) “Taxing official” means the Director of the Department of Revenue and the designated authority of a reciprocal state charged with the duty of collecting its death taxes.

(7) “This state” means the State of Oregon. [1959 c.573 §1]

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Last modified: August 7, 2008