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 118.840 provided.
Section: Previous 118.150 118.155 118.160 118.170 118.171 118.180 118.190 118.210 118.220 118.225 118.230 118.240 118.250 118.260 118.270 NextLast modified: August 7, 2008