116.303
Definitions for ORS 116.303 to 116.383. As used in ORS 116.303 to 116.383:
(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 to
118.540.
(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 to 118.540, and interest and penalties imposed in addition to the tax. [1969
c.591 §194; 1977 c.666 §32; 2011 c.526 §21]
116.305 [Repealed by 1969 c.591 §305]
116.310 [Repealed by 1969 c.591 §305]
Notes of Decisions
Cited in
4
cases, 1978–1983 · leading case:
Barker v. Barker, 672 P.2d 370 (Or. Ct. App. 1983).
Barker v. Barker, 672 P.2d 370 (Or. Ct. App. 1983).
· cites it 2× “Barker, deceased, appeals from an order directing that she pay the share of the Oregon inheritance taxes apportioned to her under the Uniform Estate Tax Apportionment Act, ORS 116.303 etseq. We affirm. This proceeding was initiated by co-personal representatives of the…”
Hall v. Johnson, 382 A.2d 332 (Md. Ct. Spec. App. 1978).
“1-20-16 ; Oregon, Or. Rev. Stat. § 116.303 to § 116.383; Rhode Island, R.”
Giles v. Bruun, 628 P.2d 1272 (Or. Ct. App. 1981).
· cites it 2× “In the event the decedent’s will directs a method of apportionment of tax *638 different from the method described in ORS 116.303 to 116.383, the method described in the will shall control.”
Vandevert v. Dep't of Revenue, 9 Or. Tax 157 (Or. T.C. 1982).
“* * *” ORS 116.303(3). Under ORS 116.113(4), the estate distribution agreement entered into between the plaintiff and the decedent’s four children ultimately determined those persons’ interests in the decedent’s estate.”
— Or. Rev. Stat. § 116.303(3) — 1 case
Vandevert v. Dep't of Revenue, 9 Or. Tax 157 (Or. T.C. 1982).
“* * *” ORS 116.303(3). Under ORS 116.113(4), the estate distribution agreement entered into between the plaintiff and the decedent’s four children ultimately determined those persons’ interests in the decedent’s estate.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.