to 118.540, and interest and penalties imposed in addition to the tax. [1969

118.005 to 118.540, and interest and penalties imposed in addition to the tax. [1969 c.591 �194; 1977 c.666 �32; 2011 c.526 �21]

����� 116.305 [Repealed by 1969 c.591 �305]

����� 116.310 [Repealed by 1969 c.591 �305]

����� 116.313 Apportionment among interested persons; valuations; apportionment directed by will or trust. Unless the will, or a revocable trust of which the decedent is settlor, otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. In the event the decedent�s will or revocable trust directs a method of apportionment of tax different from the method described in ORS 116.303 to 116.383, the method described in the will or revocable trust shall control. A mere testamentary direction to pay debts, charges, taxes or expenses of administration shall not be considered a direction against apportionment of estate taxes. [1969 c.591 �195; 1973 c.506 �38; 2015 c.387 �32]

����� 116.315 [Repealed by 1969 c.591 �305]

����� 116.320 [Repealed by 1969 c.591 �305]

����� 116.323 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