2015 ORS 116.313¹
Apportionment among interested persons
  • valuations
  • apportionment directed by will or trust

Unless the will, or a revocable trust of which the decedent is settlor, otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. In the event the decedents will or revocable trust directs a method of apportionment of tax different from the method described in ORS 116.303 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction), the method described in the will or revocable trust shall control. A mere testamentary direction to pay debts, charges, taxes or expenses of administration shall not be considered a direction against apportionment of estate taxes. [1969 c.591 §195; 1973 c.506 §38; 2015 c.387 §32]

Notes of Decisions

Burden of proving a basis for nonappor­tion­ment is on party challenging presump­tion appor­tion­ment was intended, and language in testators will bequeathing prop­erty net to taxes was ambiguous and federal estate taxes and Oregon inheritance taxes were re­quired to be appor­tioned as provided by ORS 116.303 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction). Giles v. Bruun, 52 Or App 635, 628 P2d 1272 (1981), Sup Ct review denied

Where testators inten­tion that all death taxes be paid from particular trust and not charged against beneficiary cannot be carried out because of insufficient funding, use of phrase max­i­mum marital deduc­tion is not sufficient direc­tion to avoid appor­tion­ment of inheritance taxes in manner prescribed by ORS 116.303 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction). Barker v. Barker, 65 Or App 635, 672 P2d 370 (1983), Sup Ct review denied


1 Legislative Counsel Committee, CHAPTER 116—Accounting, Distribution and Closing, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors116.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 116, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano116.­html (2015) (last ac­cessed Jul. 16, 2016).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.