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Apportionment of Estate Taxes | Midpage
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Oregon Revised Statutes
Title 12
Chapter 116
Apportionment of Estate Taxes
Apportionment of Estate Taxes
116.303
Definitions for ORS 116.303 to 116.383
116.313
Apportionment among interested persons; valuations; apportionment directed by will or trust
116.323
Apportionment proceedings; equitable apportionment; penalties and interest; court determination
116.333
Withholding of tax; recovery from distributee; bond of distributee
116.343
Allowances for exemptions, deductions and credits
116.353
Income interests; life or temporary interests; charging corpus
116.363
Proceedings for recovery of tax; liability of personal representative; apportionment of amount not recovered
116.373
Foreign personal representatives and estates
116.383
Construction