shall constitute a lien upon said property prior and superior to the

118.540 shall constitute a lien upon said property prior and superior to the estate tax lien, which estate tax lien shall attach to the proceeds of such mortgage. [Amended by 1957 c.362 �1; 1969 c.591 �215; 2011 c.526 �12]

����� 118.290 Duty of recipient when legacy payable out of property; legacy for limited period. (1) If any bequest or legacy is charged upon or payable out of any property, the heir or devisee shall deduct from the property the tax imposed by ORS 118.005 to 118.540 and pay the tax to the administrator, executor or trustee, and the tax shall remain a lien or charge on the property until paid. The payment thereof shall be enforced by the executor, administrator or trustee in the same manner that payment of the bequest or legacy is enforced, or by the Department of Revenue in the same manner as income taxes are collected under ORS chapter 314.

����� (2) If any bequest or legacy is given in money for a limited period, the administrator, executor or trustee shall retain the tax upon the whole amount. If any bequest or legacy is not given in money, the administrator, executor or trustee shall make application to the court having jurisdiction of an accounting by the administrator, executor or trustee to make an apportionment, if the case requires, of the sum to be paid by such legatee or beneficiary, and for such further order relative thereto as the case may require. [Amended by 1961 c.455 �5; 1985 c.85 �5; 2009 c.33 �2]

����� 118.300 Deferred payment election; bond or letter of credit. Any beneficiary of any property chargeable with a tax under this chapter and personal representatives and trustees, may elect, on or before the date on which the estate tax is due and payable under ORS 118.100, not to pay the tax until the person or persons beneficially interested therein shall come into actual possession or enjoyment thereof. If it is personal property, the person or persons so electing shall give a bond or irrevocable letter of credit to the state in double the amount of the tax, with such sureties or issued by such insured institution as defined in ORS 706.008 as the Director of the Department of Revenue may approve, conditioned for the payment of the tax and interest thereon, at such time and period as the person or persons beneficially interested therein may come into actual possession or enjoyment of the property, which bond shall be executed and filed, and a full return of the property made to the Director of the Department of Revenue within six months from the date of transfer thereof, as in this section provided. The bond or letter of credit must be renewed every five years. [Amended by 1969 c.591 �216; 1975 c.762 �10; 1977 c.666 �14; 1991 c.331 �34; 1997 c.99 �14; 1997 c.631 �406; 2011 c.526 �13]

����� 118.310 Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer. If a foreign executor, administrator or trustee assigns or transfers any stock or obligations in this state standing in the name of the decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the Department of Revenue on or before the transfer thereof, and no such assignment or transfer is valid unless such tax is paid.

����� 118.320 [Amended by 1969 c.178 �1; 1973 c.254 �4; 1975 c.762 �11; 1985 c.85 �6; repealed by 1987 c.646 �9]

����� 118.330 [Amended by 1969 c.178 �2; repealed by 1975 c.762 �19]

����� 118.340 [Amended by 1973 c.254 �5; repealed by 1975 c.762 �19]

����� 118.350 Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property. (1) Whenever an estate, devise, legacy or beneficial interest therein, charged or sought to be charged with the estate tax is of such nature or is so disposed that the liability of the same is doubtful, or the value thereof cannot with reasonable certainty be ascertained under the provisions of law, the Department of Revenue may compromise with the beneficiaries or representatives of such estate, and determine the tax. The payment of the amount of the taxes so agreed upon shall discharge the lien against the property of the estate.

����� (2) In any suit or action involving the title to real property, in which it appears, by the pleadings or otherwise, that an estate tax is or might be payable to the State of Oregon by reason of the death of any person whose estate has not been administered in Oregon, a copy of the pleadings shall be served upon the Department of Revenue, such service to be made as summons is served in any cause in the circuit court of this state. Thereupon further proceedings in the cause shall be suspended until the department has had an opportunity to appear therein, such appearance to be made within the time that is required by the service of summons upon a private person or corporation. The department shall appear in the cause and present the claims of the state, if any, to an estate tax, and it is the duty of the Attorney General of the state to represent the state and the department in such proceedings, and the department may compromise and compound the tax claimed to be due upon the passing of such real property. Such settlement and compromise shall be entered of record in the register of such court. Thereafter the payment of the amount of taxes so agreed upon shall discharge the estate tax lien against the property. If a compromise is not effected, the amount of tax, if any, due upon the passing of the real property shall be determined by the court as are other questions involved in such litigation, and subject to the same right of appeal to the Court of Appeals. The judgment of the court or of the Court of Appeals, if there is an appeal, is conclusive as to the amount of taxes due upon the passing of the real property and payment thereof shall discharge the lien against the property. [Amended by 1969 c.591 �217; 1971 c.567 �8; 1979 c.562 �6; 1985 c.540 �29; 1987 c.758 �8; 2003 c.576 �381; 2011 c.526 �14]

����� 118.360 [Amended by 1959 c.273 �2; repealed by 1977 c.870 �16 (118.171 enacted in lieu of 118.360)]

����� 118.370 [Amended by 1955 c.727 �5; 1959 c.273 �3; 1971 c.567 �9; repealed by 1985 c.85 �13]

����� 118.380 [Amended by 1959 c.273 �4; 1967 c.162 �1; repealed by 1971 c.652 �4]

����� 118.390 [Amended by 1971 c.296 �1; 1971 c.621 �24; repealed by 1973 c.254 �6]

ADMINISTRATION OF

ESTATE TAX ACT

����� 118.410 Jurisdiction of tax cases. The Oregon Tax Court has sole jurisdiction to hear and determine all questions arising under the provisions of ORS 118.005 to 118.540, and to any act in relation thereto authorized by law to be done by such court in other matters or proceedings coming within its jurisdiction. [Amended by 1971 c.567 �10]

����� 118.420 [Amended by 1963 c.68 �2; 1967 c.132 �1; repealed by 1969 c.591 �305]

����� 118.440 [Amended by 1961 c.455 �6; 1973 c.338 �1; 1979 c.516 �1; repealed by 1985 c.565 �10c]

����� 118.450 [1967 c.161 �1; 1973 c.254 �7; 1975 c.593 �3; repealed by 1997 c.99 �24]

����� 118.460 [Amended by 1975 c.762 �12; repealed by 1979 c.516 �6]

����� 118.470 [Amended by 1955 c.727 �6; 1973 c.254 �8; repealed by 2011 c.526 �29]

����� 118.480 [Repealed by 1975 c.762 �19]

����� 118.490 [Repealed by 1981 c.705 �8]

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

����� 118.510 Disposition of revenues. The net revenue from the taxes imposed by ORS 118.005 to 118.540 (including temporary payments under ORS 118.260 and fees, taxes, interest and penalties), after deduction of refunds, shall be credited to the General Fund to be available to meet any expense or obligation of this state lawfully incurred. [Amended by 1959 c.273 �1; 1969 c.479 �4; 1997 c.99 �15]

����� 118.520 [Repealed by 1959 c.273 �8]

����� 118.525 Disclosure of return information. (1) It shall be unlawful for the Department of Revenue or any of its officers or employees to divulge or make known in any manner any particulars disclosed in any return or supporting data required under this chapter. Except for executors or beneficiaries and their authorized representatives, it shall be unlawful for any person or entity who has acquired information pursuant to subsections (3) and (4) of this section to divulge or make known such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department, or its officers or employees, or persons described in subsections (3) and (4) of this section, to divulge or make known any particulars disclosed in any such return or supporting data except where the liability for estate taxes is to be adjudicated by the Oregon Tax Court. Nothing in this section shall prohibit the publication of statistics so classified as to prevent the identification of particulars in any return or supporting data covered by this section.

����� (2) As used in this section:

����� (a) �Officer,� �employee� or �person� includes an authorized representative of the officer, employee or person, or former officer, employee or person, or an authorized representative of such former officer, employee or person.

����� (b) �Particulars� includes, but is not limited to, a taxpayer�s name, address, telephone number, Social Security number and the amount of refund claimed by or granted to a taxpayer.

����� (3) Notwithstanding subsection (1) of this section, the department may permit, for tax purposes only, the Commissioner of Internal Revenue or authorized representatives, or an officer or employee of any state or the District of Columbia which has a provision of law which meets the requirements of any applicable provision of the Internal Revenue Code as to confidentiality to inspect any return or supporting data referred to in subsection (1) of this section. The department may disclose to the executor or beneficiary of any estate, or an authorized representative thereof, any information or particulars otherwise made confidential by this section, if the department determines that the executor or beneficiary has a material interest which will be affected by such information or particulars.

����� (4) The department may disclose a taxpayer�s name, address, telephone number, Social Security number, refund amount or tax due to the extent necessary in connection with collection activities or the processing or mailing of returns, correspondence or forms with respect to the tax imposed under this chapter.

����� (5) The department also may disclose and give access to information described in subsection (1) of this section to those persons, agencies or entities, described in ORS 314.840 (2)(f), (g), (h) and (i) to the extent authorized by said paragraphs; and to any agency of the State of Oregon or any person, or any officer or employee of such agency or person to whom disclosure or access is given by state law and not otherwise referred to in this section, including but not limited to the Secretary of State and the officers and employees thereof, for the uses and purposes described in ORS 297.060.

����� (6) Each officer or employee of the department and each person described or referred to in subsection (5) of this section to whom disclosure or access to tax information is given, prior to beginning employment or the performance of duties involving such disclosure or access, shall be advised in writing of the provisions of subsection (1) of this section and ORS 118.990 (3), and shall as a condition of employment or performance of duties execute a certificate for the department, stating in substance that the person has read these provisions of law, that the person has had them explained and that the person is aware of the penalties for the violation of subsection (1) of this section. [1979 c.690 �4; 1983 c.633 �1; 1985 c.565 �10d; 1987 c.158 �18; 1987 c.646 �6a; 1993 c.726 �51; 2011 c.526 �15; 2013 c.36 �70]

����� 118.535 Appraisal by department; costs. (1) If the Department of Revenue determines that the executor has not made an appraisal that is needed in order to comply with the provisions of ORS 118.005 to 118.540, the department may cause an appraisal to be made by a fee appraiser to so ensure compliance.

����� (2) The cost of the appraisal including the appraiser�s fee as a witness in the event of an appeal shall be paid out of the taxes collected under this chapter before the net revenue is credited to the General Fund as provided in ORS 118.510. [1979 c.516 �3; 1997 c.99 �16]

����� Note: 118.535 was added to and made a part of ORS chapter 118 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

����� 118.540 Department agreements with taxing officials of other states. When the Department of Revenue and the taxing official of one or more other states each claims that the state of that official respectively was the domicile of the decedent for the purpose of estate taxes or claims taxing authority over the same property in an estate, the department may negotiate, and enter into an agreement, with the taxing official of the other state and with the executor to accept payment of estate tax, together with any interest and penalties. The department may enter into binding arbitration or into a compromise agreement with respect to disputed liability for estate taxes with each taxing official and with the executor. [2011 c.526 �27]

����� 118.610 [Amended by 1967 c.131 �1; repealed by 1969 c.591 �305]

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

����� 118.630 [Amended by 1963 c.68 �3; repealed by 1969 c.591 �305]

����� 118.640 [Amended by 1961 c.455 �7; 1969 c.591 �218; renumbered 118.150]

����� 118.650 [Amended by 1959 c.273 �5; 1963 c.68 �4; 1967 c.133 �1; repealed by 1969 c.591 �305]

����� 118.660 [Amended by 1955 c.727 �7; 1963 c.68 �5; 1969 c.111 �1; 1969 c.591 �219; renumbered 118.160]

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

����� 118.680 [Amended by 1963 c.68 �6; repealed by 1969 c.591 �305]

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

����� 118.700 [Amended by 1963 c.68 �7; 1969 c.198 �58; 1969 c.591 �222; renumbered 118.180]

����� 118.810 [Repealed by 2011 c.526 �29]

����� 118.820 [Repealed by 2011 c.526 �29]

����� 118.830 [Amended by 2003 c.576 �382; 2009 c.33 �3; repealed by 2011 c.526 �29]

����� 118.840 [Repealed by 2011 c.526 �29]

����� 118.855 [1959 c.573 �1; repealed by 2011 c.526 �29]

����� 118.860 [1959 c.573 �2; 1991 c.249 �16; repealed by 2011 c.526 �29]

����� 118.865 [1959 c.573 ��3,5; 1987 c.758 �9; repealed by 2011 c.526 �29]

����� 118.870 [1959 c.573 �4; 2009 c.33 �4; repealed by 2011 c.526 �29]

����� 118.875 [1959 c.573 �6; 1975 c.593 �4; repealed by 2011 c.526 �29]

����� 118.880 [1959 c.573 �7; repealed by 2011 c.526 �29]

PENALTIES

����� 118.990 Penalties. (1) Failure, neglect or refusal by any person in possession or control of any record, file or paper containing information relating to the estate of a deceased person or any interest therein to exhibit the same upon the written request of the department specifying and describing such instrument is a misdemeanor.

����� (2) Any person who willfully makes a false statement in a report required by ORS 118.160 shall be guilty of false swearing and upon conviction, shall be punished as provided by law.

����� (3) Violation of ORS 118.525 is a Class C felony. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter. [Amended by 1961 c.455 �8; subsection (2) enacted as 1969 c.210 �1; 1969 c.591 �223; 1973 c.254 �9; 1975 c.762 �13; 1979 c.690 �5; 1981 c.724 �6]

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