Just to make clear - You are asking if any "Inheritance Tax" may be required to be paid?
Oregon does not have an Inheritance Tax. So relative to his Inheritance ($200,000), he has no state liability.
However, the answer that pointed out that Oregon does have an Estate Tax is technically correct as to that tax liability for Estates that are sufficiently large. Note that Estate Taxes are not Inheritance Taxes and are NOT paid by the beneficiary who receives the Bequest/Inheritance but instead are paid out of the assets of the Estate by the Executor before distributing any bequests to the beneficiaries.
STATES WITH INHERITANCE TAX - ASSESSED ON THE INHERITANCE / PAID BY THE BENEFICIARY
Cash received as an inheritance is never taxed Federally. See below for Oregon.
Income Taxes
Inherited assets may be subject to income tax depending on the type of assets you inherit. Most inherited assets fall into one of 3 broad categories: 1) Tax free, 2) Taxable now, and 3) Taxable later (maybe).
Tax Free
Tax free assets include things such as cash or life insurance proceeds paid out upon the death. While cash accounts and life insurance proceeds are included in the value of the decedents estate (for estate tax purposes), they are generally income tax free. Therefore, if part of your inheritance is related to Aunt Sally’s bank account or the proceeds from her life insurance, it’s probably tax free.
[Edited 2/17/2019 [4:50PM]
The person who died and left the inheritance lived in California. The person inheriting lives in Oregon. The executor turned assets, stocks, into cash, deposited in bank and split the value as outlined in the trust between all inheritors. Person in Oregon was sent a cashier's check from deceased bank account that was put in executors name at the time of death.