Oregon Statutes 114.075 – Priority of support; treated as administration expense
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Subject to the limitations imposed by ORS § 114.065, provision for support under ORS § 114.015 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]
Terms Used In Oregon Statutes 114.075
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100