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Oregon is tied to Federal Estate tax Law. If there is a tax due it would be paid from the eatate and is the responsibility of the executor of the estate to file the proper tax returns. In your case ($50,000) would not trigger an inheritance tax in Oregon or at the Federa level.
Here is a link to the Oregon website that will give you very specific information:
Was the $50,000 from an IRA or other retiirement plan?