@misc{OregonDepartmentofRevenue2023_Form706InstructionsOregonEstate,
  title = {Form {{OR-706}} Instructions: {{Oregon}} Estate Transfer Tax},
  author = {{Oregon Department of Revenue}},
  year = {2023},
  url = {https://www.oregon.gov/dor/forms/FormsPubs/form-or-706-inst_104-001-1_2023.pdf},
  urldate = {2024-09-27},
  keywords = {Data Sources: Estate Inheritance and Gift Taxes},
  url_file = {OregonDepartmentofRevenue2023_Form706InstructionsOregonEstate.pdf}
}

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