ORS 118.210: Liability for tax.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
All heirs, legatees, devisees, administrators, executors and trustees, and any grantee or donee under a conveyance or gift made during the grantor’s or donor’s life if the conveyance or gift is subject to tax under ORS 118.010, are, respectively, liable for any and all taxes mentioned in ORS 118.010, with interest thereon, until the same have been paid as in ORS 118.005 to 118.540 provided.
Administrative rules citing this section
- OAR 150-118-0010: Definitions — implements
- OAR 150-118-0020: Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax — implements
- OAR 150-118-0080: Elections — implements
This rule cites
- ORS 118.010 — resolved
- ORS 118.005 — resolved
- 118.540 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors118.html