Oregon Statutes - Chapter 118 - Inheritance Tax - Section 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 grantorís or donorís 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 118.840 provided.

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Last modified: August 7, 2008