Oregon Revised Statutes
Or. Rev. Stat. § 118.210 (2026)
Liability for tax
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118.210 Liability for tax. All heirs, legatees, devisees, administrators, executors and trustees, and any grantee or donee under a conveyance or gift made during the grantor’s or donor’s life if the conveyance or gift is subject to tax under ORS 118.010, are, respectively, liable for any and all taxes mentioned in ORS 118.010, with interest thereon, until the same have been paid as in ORS 118.005 to 118.540 provided.
118.220 [Amended by 1973 c.254 §1; 1975 c.762 §7; 1977 c.666 §13; 1997 c.99 §9; repealed by 2011 c.526 §29]
Notes of Decisions
Cited in 1
case, 1957–1957 · leading case: Unander v. PASQUILL, 319 P.2d 579 (Or. 1957).
Unander v. PASQUILL, 319 P.2d 579 (Or. 1957). “240 ③ makes the executor or administrator, as the case may be, the temporary custodian of that part reserved for inheritance taxes and the section mentioned mandates that the amount thereof be deducted from the inheritance of given legatee and thereafter paid by the executor or…”
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