Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0340 - Defining "Surviving Spouse" of a Veteran

Universal Citation: OR Admin Rules 150-307-0340

Current through Register Vol. 63, No. 9, September 1, 2024

(1) "Surviving spouse" of a veteran means:

(a) A man or woman who is legally married to a veteran at the time of the veteran's death; or

(b) A man or woman who is joined in a registered domestic partnership with a veteran at the time of the veteran's death. "Domestic partnership" has the meaning given that term as defined in ORS 106.310, and the partnership must meet the provisions of ORS 106.300 to ORS 106.340, also known as the Oregon Family Fairness Act (OFFA).

(2) "Surviving spouse remaining unmarried of a veteran" means the individual does not enter into a new marriage or registered domestic partnership following the death of the veteran.

(3) The exemption applies only to the period before the date of the first new marriage or registered domestic partnership of the surviving spouse after the death of the veteran.

(4) If a surviving spouse of a veteran enters into a new marriage or registered domestic partnership following the death of the veteran and that marriage or partnership is annulled by a court having jurisdiction to do so, the surviving spouse will be restored to his or her previous status as a surviving spouse remaining unmarried of a veteran.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.250

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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