2007 ORS § 118.210¹
Liability for tax

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 (Imposition and amount of tax in general), are, respectively, liable for any and all taxes mentioned in ORS 118.010 (Imposition and amount of tax in general), with interest thereon, until the same have been paid as in ORS 118.005 (Definitions for ORS 118.005 to 118.840) to 118.840 (Final accounting or discharge of executor or administrator) provided.