(1) The court in which the administration of the estate is proceeding may on petition for the purpose determine the apportionment of the tax.
(2) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in ORS 116.313 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.
(3) If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the personal representative, the court may charge the personal representative with the amount of the assessed penalties and interest.
(4) In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with ORS 116.303 to 116.383, the determination of the probate court in respect thereto is prima facie correct. [1969 c.591 §196]Section: Previous 116.263 116.303 116.305 116.310 116.313 116.315 116.320 116.323 116.325 116.330 116.333 116.335 116.340 116.343 116.353 Next
Last modified: August 7, 2008