ORS 116.303
Definitions for ORS 116.303 to 116.383


As used in ORS 116.303 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction):

(1)

“Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states).

(2)

“Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency or local governmental agency.

(3)

“Person interested in the estate” means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent’s estate. It includes a personal representative, guardian, conservator or trustee.

(4)

“State” means any state, territory or possession of the United States, the District of Columbia or the Commonwealth of Puerto Rico.

(5)

“Tax” means the federal estate tax and the estate tax payable to this state under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states), and interest and penalties imposed in addition to the tax. [1969 c.591 §194; 1977 c.666 §32; 2011 c.526 §21]

Source: Section 116.303 — Definitions for ORS 116.303 to 116.383, https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html.

116.007
Allocation of income
116.013
Petition and order for partial distribution
116.023
Bond or other security
116.033
Discharge of personal representative
116.043
Petition and order for refund by distributee
116.063
Liability of personal representative
116.073
Nonliability of personal representative
116.083
Accounting by personal representative
116.093
Notice for filing objections to final account and petition for distribution
116.103
Objections to final account and petition
116.113
Judgment of final distribution
116.123
Effect of approval of final account
116.133
Distribution
116.143
Interest on pecuniary devises
116.153
Right of offset and retainer
116.163
Distribution to foreign personal representative
116.173
Compensation of personal representative
116.183
Expenses of personal representative
116.193
Order of escheat
116.203
Disposition of unclaimed assets
116.208
Motion to close estate with no known assets
116.213
Discharge of personal representative
116.223
Recording of deed from personal representative
116.233
Reopening estate of decedent
116.243
Reports by court clerks, county clerks or court administrators to State Treasurer
116.253
Recovery of escheated property
116.263
Payment of debt and delivery of property to foreign personal representative without local administration
116.303
Definitions for ORS 116.303 to 116.383
116.313
Apportionment among interested persons
116.323
Apportionment proceedings
116.333
Withholding of tax
116.343
Allowances for exemptions, deductions and credits
116.353
Income interests
116.363
Proceedings for recovery of tax
116.373
Foreign personal representatives and estates
116.383
Construction
Green check means up to date. Up to date