Oregon Code § 116.323·Enacted ·Last updated March 01, 2026
Statute Text
Apportionment proceedings; equitable apportionment; penalties and interest;
court determination.
(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]
Plain English Explanation
This Oregon statute addresses Apportionment proceedings; equitable apportionment; penalties and interest;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 116.323
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Apportionment proceedings; equitable apportionment; penalties and interest;
. Read the full statute text above for details.
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The formal citation is Oregon Code § 116.323. Use this format in legal documents and court filings.
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