ORS 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 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction), 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]

Source: Section 116.313 — Apportionment among interested persons; valuations; apportionment directed by will or trust, https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html.

Notes of Decisions

Burden of proving a basis for nonapportionment is on party challenging presumption apportionment was intended, and language in testator’s will bequeathing property “net to taxes” was ambiguous and federal estate taxes and Oregon inheritance taxes were required to be apportioned as provided by ORS 116.303 to 116.383. Giles v. Bruun, 52 Or App 635, 628 P2d 1272 (1981), Sup Ct review denied

Where testator’s intention that all death taxes be paid from particular trust and not charged against beneficiary cannot be carried out because of insufficient funding, use of phrase “maximum marital deduction” is not sufficient direction to avoid apportionment of inheritance taxes in manner prescribed by ORS 116.303 to 116.383. Barker v. Barker, 65 Or App 635, 672 P2d 370 (1983), Sup Ct review denied

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

§ 116.313’s source at oregon​.gov