As used in ORS 118.005 to 118.540, unless the context requires otherwise: (1) Beneficiary means the recipient of a beneficial interest in property or the income therefrom transferred in a manner taxable under ORS 118.005 to 118.540. (2) Department means the Department of Revenue. (3) Director means the Director of the Department of Revenue. (4) Executor means the executor, administrator, personal representative, fiduciary, or custodian of property of the decedent, or, if there is no executor, administrator, fiduciary or custodian appointed, qualified and acting, then any person who is in the actual or constructive possession of any property includable in the estate of the decedent for estate tax purposes whether or not such estate is subject to administration. (5) Federal taxable estate means the taxable estate as determined under subtitle B, chapter 11 of the Internal Revenue Code. (6) Gross estate has the meaning given that term in section 2031 of the Internal Revenue Code. (7) Oregon taxable estate means the federal taxable estate with the adjustments provided by ORS 118.010 (3). (8) Passes includes any case where for the purposes of ORS 118.005 to 118.540 a taxable transfer takes place or is deemed to take place. (9) Personal representative means personal representative as defined in ORS 111.005.
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