LENT, Justice.
The issue is whether a 1973 change in the Oregon Gift Tax Law should be applied to a 1974 gift by plaintiff to her adopted son, who was over 21 years of age when adopted in 1972. The Tax Court held that the change should apply, and we agree and affirm.
On October 5, 1973, Oregon Laws 1973, ch. 344, § 2, became effective, amending ORS 119.005(2) as follows:
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