116.313
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
decedent’s will or revocable trust directs a method of apportionment of tax
different from the method described in ORS 116.303 to 116.383, 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]
116.315 [Repealed by 1969 c.591 §305]
116.320 [Repealed by 1969 c.591 §305]
Notes of Decisions
Cited in
5
cases, 1981–1986 · 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 3× “The Uniform Estate Tax Apportionment Act, ORS 116.313, provides: “Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate.”
Giles v. Bruun, 628 P.2d 1272 (Or. Ct. App. 1981).
· cites it 5× “” The sole question for review is whether the phrase "net to taxes” contained in the testator’s will was a sufficient directive against apportionment to avoid apportionment of federal estate and Oregon inheritance taxes in the manner prescribed by the Uniform Estate Tax…”
Plue v. Hill, 666 P.2d 835 (Or. Ct. App. 1983).
· cites it 2× “085(5),(6); ORS 116.313 - 116.323. Although the probate court erred in holding that it had no jurisdiction to resolve the apportionment issue, the effect of its approving the final account was to charge the elective share a prorata portion of the inheritance tax.”
Vandevert v. Dep't of Revenue, 9 Or. Tax 157 (Or. T.C. 1982).
“ORS 116.313 provides that taxes shall be apportioned “* * * among all persons interested in the estate * * *.”
Garrison v. Garrison, 728 P.2d 535 (Or. Ct. App. 1986).
“See ORS 116.313. ORS 116.343(1) provides: “In making an apportionment, allowances shall be made for any exemptions granted, any classification made of persons interested in the estate and any deductions and credits allowed by the law imposing the tax.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.