Oregon Code § 314.330·Enacted ·Last updated March 01, 2026
Statute Text
Lien
if grantor or other person determined to be owner of trust.
(1) If a final determination
treats the grantor of a trust or any other person as the owner of any portion
of a trust pursuant to sections 671 to 679 of the federal Internal Revenue Code
or any other law, the lien of the State of Oregon imposed by ORS 314.417 shall
attach to all property and rights to property, whether real or personal, of
that portion of the trust. The lien may be foreclosed pursuant to ORS 314.419
or collected by warrant pursuant to ORS 314.430.
(2) For the
purposes of subsection (1) of this section, final determination means:
(a) An assessment
which has become final due to failure to exercise or exhaust rights of appeal
to the Oregon Tax Court.
(b) A decision of
the Oregon Tax Court which has become final.
(c) A decision of
the Oregon Supreme Court. [1985 c.149 §§2,3; 1995 c.556 §24; 1995 c.650 §31]
RETURNS
Plain English Explanation
This Oregon statute addresses Lien
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.330
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Lien
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