2007 ORS § 118.240¹
Delivery of property prior to collection of tax by personal representative or trustee prohibited

Any personal representative or trustee having in charge, or in trust, any property for distribution, embraced in or belonging to any inheritance, devise, bequest, legacy or gift, subject to inheritance tax shall deduct the tax therefrom, and pay the same to the Department of Revenue, as provided in ORS 118.005 (Definitions for ORS 118.005 to 118.840) to 118.840 (Final accounting or discharge of executor or administrator). If such property is not in money, the personal representative or trustee shall collect the tax on such inheritance, devise, bequest, legacy or gift upon the appraised value thereof from the person entitled thereto. The personal representative or trustee shall not deliver, or be compelled to deliver, any property embraced in any inheritance, devise, bequest, legacy or gift, subject to tax under ORS 118.005 (Definitions for ORS 118.005 to 118.840) to 118.840 (Final accounting or discharge of executor or administrator), to any person until it has collected the tax thereon. [Amended by 1973 c.254 §2; 1997 c.99 §11]