ORS 116.363
Proceedings for recovery of tax

  • liability of personal representative
  • apportionment of amount not recovered
Neither the personal representative nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of three months next following final determination of the tax. A personal representative or other person required to pay the tax who institutes the suit or proceeding within a reasonable time after the three-month period is not subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectible. If the personal representative or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment. [1969 c.591 §200]

Source: Section 116.363 — Proceedings for recovery of tax; liability of personal representative; apportionment of amount not recovered, 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

Current through early 2024

§ 116.363’s source at oregon​.gov