ORS 118.230
Lien of tax

liability for payment
assessment and collection of taxes

Text
Annotations

(1)

Every tax imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) is a lien upon the property embraced in any inheritance, devise, bequest, legacy or gift until paid, and the person to whom such property is transferred, and the personal representatives and trustees of every estate embracing such property are personally liable for such tax until its payment, to the extent of the value of such property.

(2)

Taxes imposed under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) may be assessed and collected by the Department of Revenue in the same manner as income taxes are assessed and collected under ORS chapter 314. The department may issue a warrant as provided in ORS 314.430 (Warrant for collection of taxes) and record the warrant in the County Clerk Lien Record maintained under ORS 205.130 (Recording duties of county clerk). A warrant issued under this section has the same force and effect as a warrant issued under ORS 314.430 (Warrant for collection of taxes). [Amended by 1969 c.591 §214; 1975 c.762 §8; 1977 c.870 §26; 1985 c.85 §4; 1987 c.758 §5; 2003 c.806 §8]

Source: Section 118.230 — Lien of tax; liability for payment; assessment and collection of taxes, https://www.oregonlegislature.gov/bills_laws/ors/ors118.html.

118.005
Definitions for ORS 118.005 to 118.540 118.007
Connection to federal law 118.010
Imposition and amount of tax in general 118.013
Taxable estate adjustment for Oregon special marital property 118.016
Oregon special marital property election 118.100
Time for filing return and paying tax 118.120
Qualified family-owned business interests 118.140
Credit based upon value of natural resource property 118.160
When tax return is required 118.165
Notice of deficiency 118.171
Application of ORS chapter 305 118.210
Liability for tax 118.225
Extension of time for payment 118.227
Time period for refund 118.230
Lien of tax 118.250
To whom tax payable 118.260
Penalties for delinquency, failure to file and fraud 118.265
Application for determination of tax due 118.270
Property from which tax is collectible 118.280
Power to sell for payment of tax 118.290
Duty of recipient when legacy payable out of property 118.300
Deferred payment election 118.310
Transfer of stock or obligations by foreign representative or trustee 118.350
Compromise and compounding tax 118.410
Jurisdiction of tax cases 118.510
Disposition of revenues 118.525
Disclosure of return information 118.535
Appraisal by department 118.540
Department agreements with taxing officials of other states 118.990
Penalties

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Current through early 2024

§ 118.230’s source at oregon.gov

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Location: https://oregon.public.law/statutes/ors_118.230

Original Source: Section 118.230 — Lien of tax; liability for payment; assessment and collection of taxes, https://www.oregonlegislature.gov/bills_laws/ors/ors118.html (last accessed Aug. 25, 2023).