Property Rights

ORS 105.645
Tax qualified disclaimer

Notwithstanding any other provision of ORS 105.623 (Short title) to 105.649 (Uniformity of application and construction), if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of the Internal Revenue Code and the regulations promulgated under that code, as in effect on December 31, 2010, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under ORS 105.623 (Short title) to 105.649 (Uniformity of application and construction). [2001 c.245 §14; 2011 c.526 §16]
§§ 105.623 to 105.649

Law Review Citations

Under Former Similar Statutes (Ors 105.625 to 105.640)

24 WLR 41 (1988)

Chapter 105

Atty. Gen. Opinions

Private process server in a forcible entry and detainer action, (1975) Vol 37, p 869


Last accessed
Jun. 26, 2021