Oregon Revised Statutes Chapter 118 § 118.005 — to 118.540 is a lien upon the property embraced in any inheritance,
Oregon Revised Statutes Chapter 118 ·
Oregon Code § 118.005·Enacted ·Last updated March 01, 2026
Statute Text
to 118.540 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 to 118.540 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 and
record the warrant in the County Clerk Lien Record maintained under ORS
205.130. A warrant issued under this section has the same force and effect as a
warrant issued under ORS 314.430. [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]
Plain English Explanation
This Oregon statute addresses to 118.540 is a lien upon the property embraced in any inheritance,
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 118.005
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses to 118.540 is a lien upon the property embraced in any inheritance,
. Read the full statute text above for details.
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The formal citation is Oregon Code § 118.005. Use this format in legal documents and court filings.
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