ORS 114.075
Priority of support; treated as administration expense


Subject to the limitations imposed by ORS 114.065 (Limitations on support), provision for support under ORS 114.015 (Support of spouse and children) ordered by the court has priority over claims and expenses of administration. The provision is not charged against the distributive share of the person receiving support. The provision is treated as an expense of administration, but not as a deduction for estate tax purposes. [1969 c.591 §110; 2011 c.526 §18]

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Last accessed
May. 15, 2020