Oregon Code § 118.210·Enacted ·Last updated March 01, 2026
Statute Text
Liability for tax.
All heirs, legatees, devisees, administrators, executors and trustees, and any
grantee or donee under a conveyance or gift made during the grantors or donors
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 118.540
provided.
Plain English Explanation
This Oregon statute addresses Liability for tax. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 118.210
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Liability for tax. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 118.210. Use this format in legal documents and court filings.
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