Oregon Revised Statutes Chapter 308 § 308.130 — Undivided estate of decedent; liability for whole tax; right of contribution
Oregon Revised Statutes Chapter 308 ·
Oregon Code § 308.130·Enacted ·Last updated March 01, 2026
Statute Text
Undivided estate of decedent; liability for whole tax; right of contribution.
The undivided estate of any
deceased person may be assessed to the heirs or devisees of such person,
without designating them by name, until they have given notice to the assessor
of the division of the estate, and the names of the several heirs or devisees.
Each heir and devisee shall be liable for the whole of the tax, and shall have
a right to recover from the other heirs and devisees their respective portions
of the tax when paid.
Plain English Explanation
This Oregon statute addresses Undivided estate of decedent; liability for whole tax; right of contribution. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.130
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Undivided estate of decedent; liability for whole tax; right of contribution. Read the full statute text above for details.
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The formal citation is Oregon Code § 308.130. Use this format in legal documents and court filings.
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