justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 116 — Accounting, Distribution and

ORS 116.363. Proceedings for recovery of tax; liability of personal representative; apportionment of amount not recovered. Neither the personal representative nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of three months next following final determination of the tax. A personal representative or other person required to pay the tax who institutes the suit or proceeding within a reasonable time after the three-month period is not subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectible. If the personal representative or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.373. Foreign personal representatives and estates. A personal representative acting in another state or a person required to pay the tax who is domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax, of an estate tax payable to another state or of a death duty due by a decedents estate to another state, from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedents estate in the other state is prima facie correct.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.383. Construction. ORS 116.303 to 116.383 embody the Uniform Estate Tax Apportionment Act and shall be construed to effectuate its general purpose to make uniform the law of those states which enact it.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.405. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.410. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.415. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.420. [Amended by 1957 c.364 1; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.425. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.430. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.435. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.440. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.445. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.450. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.455. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.460. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.465. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.505. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.510. [Amended by 1957 c.410 1; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.515. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.520. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.525. [Amended by 1957 c.410 2; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.530. [Amended by 1957 c.410 3; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.535. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.540. [Amended by 1957 c.410 4; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.545. [Amended by 1957 c.410 5; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.550. [Amended by 1969 c.198 57; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.555. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.560. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.565. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.570. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.575. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.580. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.585. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.590. [Amended by 1955 c.444 1; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.595. [Amended by 1955 c.444 2; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.705. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.710. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.715. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.720. [Amended by 1955 c.149 1; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.725. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.730. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.735. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.740. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.745. [Amended by 1963 c.417 6; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.750. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.755. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.760. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.765. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.770. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.775. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.780. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.785. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.790. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.795. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.800. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.805. [Amended by 1965 c.504 1; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.810. [Repealed by 1965 c.399 1 (116.811 enacted in lieu of 116.810)]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.811. [1965 c.399 2 (enacted in lieu of 116.810); repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.815. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.820. [Amended by 1953 c.350 2; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.825. [Amended by 1963 c.417 11; repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.830. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.990. [Repealed by 1969 c.591 305] _______________
ORS Chapter 126 — Property

ORS 126.005. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.010. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.025. SETTLEMENT AGREEMENT ON BEHALF OF MINOR
ORS Chapter 126 — Property

ORS 126.105. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.110. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.115. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.120. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.123. [1973 c.823 22,23; repealed by 1995 c.664 105]
ORS Chapter 126 — Property

ORS 126.125. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.130. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.135. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.140. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.145. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.150. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.155. [Amended by 1953 c.578 2; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.160. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.165. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.170. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.175. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.180. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.185. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.190. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.195. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.200. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.305. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.310. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.315. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.320. [Amended by 1957 c.237 1; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.330. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.335. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.340. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.345. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.350. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.353. [1973 c.823 68,69,72; repealed by 1995 c.664 105]
ORS Chapter 126 — Property

ORS 126.355. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.357. [1973 c.823 70,71; repealed by 1995 c.664 105]
ORS Chapter 126 — Property

ORS 126.360. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.365. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.370. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.405. [Amended by 1957 c.237 2; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.410. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.415. [Amended by 1957 c.237 3; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.420. [Amended by 1959 c.325 1; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.425. [Amended by 1959 c.325 2; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.430. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.435. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.440. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.445. [Repealed by 1959 c.325 4]
ORS Chapter 126 — Property

ORS 126.450. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.455. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.460. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.465. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.470. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.475. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.480. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.505. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.510. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.515. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.605. [Amended by 1953 c.687 5; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.610. [Amended by 1953 c.687 5; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.615. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.620. [Amended by 1953 c.687 5; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.625. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.630. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.635. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.640. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.645. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.650. [Amended by 1953 c.687 5; repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.655. [Repealed by 1961 c.344 109]
ORS Chapter 126 — Property

ORS 126.675. [1965 c.402 16; 1969 c.591 262; repealed by 1973 c.823 154] PAYMENT OR DELIVERY FOR BENEFIT OF MINOR
ORS Chapter 126 — Property

ORS 126.700. Payment or delivery for benefit of minor. (1) A person under a duty to pay or deliver money or personal property to a minor may pay or deliver the money or property, in amounts not exceeding $10,000 per year, to: (a) A person having the care and custody of the minor with whom the minor resides; (b) A guardian of the minor; or (c) A financial institution incident to a deposit in a federally insured savings account in the sole name of the minor and giving notice of the deposit to the minor. (2) This section does not apply if the person making payment or delivery has actual knowledge that a conservator has been appointed or proceedings for appointment of a conservator of the estate of the minor are pending. (3) The persons, except the minor or a financial institution under subsection (1)(c) of this section, receiving money or property for a minor, shall apply the money to the support and education of the minor, and shall not pay themselves except by way of reimbursement for out-of-pocket expenses for goods and services necessary for the minors support. Excess sums shall be preserved for future support of the minor and the balance not so used and the property received for the minor shall be turned over to the minor when the minor attains majority. (4) Persons who pay or deliver money or personal property under this section are not responsible for the proper application of the money or property. [Formerly
ORS Chapter 126 — Property

ORS 126.730. Payment of moneys to minor pursuant to judgment; payment or deposit; disbursement. (1) Except as provided in subsection (4) of this section, a person under a duty to pay moneys to a minor pursuant to a judgment of the court in an amount not exceeding $25,000 may pay the moneys to a person having legal custody of the minor or to a guardian of the minor. Unless the minor is a ward in the custody of the Department of Human Services under ORS 419B.337, the minor must reside with the person having legal custody of the minor. (2) The moneys paid under subsection (1) of this section must be paid as follows: (a) If the minor or person to whom payment is made is represented by an attorney and the judgment is paid in cash, by direct deposit into the attorneys trust account maintained pursuant to rules of professional conduct adopted under ORS 9.490 to be held for the benefit of the minor. The attorney shall deposit the moneys received on behalf of the minor directly into a federally insured savings account that earns interest in the sole name of the minor, and provide notice of the deposit to the minor and the person to whom payment is made. Notice shall be delivered by personal service or first class mail. (b) If the minor or person to whom payment is made is not represented by an attorney and the judgment is paid in cash, directly into a federally insured savings account that earns interest in the sole name of the minor. Notice of the deposit shall be delivered to the minor by personal service or first class mail. (c) If the judgment is paid by purchase of an annuity, by direct payment to the provider of the annuity with the minor designated as the sole beneficiary of the annuity. (d) If the minor is a ward in the custody of the Department of Human Services under ORS 419B.337 and the judgment is paid in cash, directly into a trust account, or subaccount of a trust account, established by the department or the Oregon Health Authority under ORS 430.195 for the purpose of receiving moneys payable to the ward pursuant to the judgment and that earns interest for the benefit of the ward. (3) The moneys in the minors savings account, trust account or trust subaccount established under subsection (2) of this section may not be withdrawn, removed, paid out or transferred to any person, including the minor, except as follows: (a) Pursuant to court order; (b) Upon the minors attainment of 18 years of age; or (c) Upon the minors death. (4) This section does not apply if the person making payment has actual knowledge that a conservator has been appointed or proceedings for appointment of a conservator of the estate of the minor are pending. [2009 c.311 2; 2011 c.188 2] BANK ACCOUNTS FOR MINORS
ORS Chapter 126 — Property

ORS 126.735. Legislative findings; minors capacity to contract for bank account; consent; liability. (1) The Legislative Assembly finds that there are in the State of Oregon unemancipated minors entitled to payment or delivery of moneys under ORS
ORS Chapter 126 — Property

ORS 126.805. Definitions for ORS 126.805 to 126.886. As used in ORS 126.805 to 126.886, except where the context otherwise requires: (1) Adult means any person who has attained the age of 21 years. (2) Beneficiary means a person for whose benefit a transfer has been made to a custodian. (3) Broker means a person lawfully engaged in the business of effecting transactions in securities or commodities for the account of the person or for others. (4) Conservator means a person appointed or qualified by a court to act as general, limited or temporary guardian of a beneficiarys property or a person legally authorized to perform substantially the same functions. (5) Court means circuit court. (6) Custodial property includes: (a) Any interest in property transferred to a custodian under ORS 126.805 to
ORS Chapter 126 — Property

ORS 126.809. Applicability of ORS 126.805 to 126.886; jurisdiction over custodian. (1) ORS 126.805 to 126.886 apply to a transfer that refers to ORS 126.805 to 126.886 in the designation under ORS 126.832 (1) by which the transfer is made if at the time of the transfer, the transferor, the beneficiary or the custodian is a resident of this state or the custodial property is located in this state. The custodianship so created remains subject to ORS 126.805 to 126.886 despite a subsequent change in residence of a transferor, the beneficiary or the custodian or the removal of custodial property from this state. (2) A person designated as custodian under ORS 126.805 to 126.886 is subject to personal jurisdiction in this state with respect to any matter relating to the custodianship. (3) A transfer that purports to be made and which is valid under the Uniform Transfers to Minors Act, the Uniform Gifts to Minors Act or a substantially similar Act, of another state is governed by the law of the designated state and may be executed and is enforceable in this state if at the time of the transfer, the transferor, the beneficiary or the custodian is a resident of the designated state or the custodial property is located in the designated state.
ORS Chapter 126 — Property

ORS 126.812. Nomination of custodian; effective date of custodianship and transfer of custodial property. (1) A person having the right to designate the recipient of property transferable upon the occurrence of a future event may revocably nominate a custodian to receive the property for a beneficiary upon the occurrence of the event by naming the custodian followed in substance by the words: As custodian for _____ (name of beneficiary) under the Oregon Uniform Transfers to Minors Act. The nomination may name one or more persons as substitute custodians to whom the property must be transferred, in the order named, if the first nominated custodian dies before the transfer or is unable, declines or is ineligible to serve. The nomination may be made in a will, a trust, a deed, an instrument exercising a power of appointment or in a writing designating a beneficiary of contractual rights which is registered with or delivered to the payer, issuer or other obligor of the contractual rights. (2) A custodian nominated under this section must be a person to whom a transfer of property of that kind may be made under ORS 126.832 (1). (3) The nomination of a custodian under this section does not create custodial property until the nominating instrument becomes irrevocable or a transfer to the nominated custodian is completed under ORS 126.832. Unless the nomination of a custodian has been revoked, upon the occurrence of the future event the custodianship becomes effective and the custodian shall enforce a transfer of the custodial property pursuant to ORS 126.832.
ORS Chapter 126 — Property

ORS 126.816. to the beneficiary at a specific time after the beneficiary attains the age of 21 years and: (a) Before the beneficiary attains the age of 25 years; or (b) The date on which the beneficiary attains the age of 25 years. (2) If the person making the transfer to the custodian under ORS 126.816 or 126.819 specifies no time for the transfer of the custodial property to the beneficiary, the custodian shall transfer the custodial property to the beneficiary on the date that the beneficiary attains the age of 21 years. (3) A personal representative or trustee making a transfer to a custodian under ORS
ORS Chapter 126 — Property

ORS 126.819. to this section only if the governing will or trust directs that the custodial property be transferred within the time specified by subsection (1) of this section. The transfer to the custodian must provide that the custodial property be transferred to the beneficiary at the age specified in the governing will or trust. (4) A transfer to a custodian under ORS 126.816 or 126.819 is not invalid if the transfer provides that the custodial property be transferred to the beneficiary after the beneficiary attains the age of 25 years. If an otherwise valid transfer provides that the custodial property be transferred to the beneficiary after the beneficiary attains the age of 25 years, the custodial property must be transferred to the beneficiary on the date that the beneficiary attains the age of 25 years.
ORS Chapter 126 — Property

ORS 126.822. Transfer to custodian in absence of authorization. (1) Subject to subsection (3) of this section, a personal representative or trustee may make an irrevocable transfer to another adult or trust company as custodian for the benefit of a minor pursuant to ORS 126.832, in the absence of a will or under a will or trust that does not contain an authorization to do so. (2) Subject to subsection (3) of this section, a conservator may make an irrevocable transfer to another adult or trust company as custodian for the benefit of the minor pursuant to ORS 126.832. (3) A transfer under subsection (1) or (2) of this section may be made only if: (a) The personal representative, trustee or conservator considers the transfer to be in the best interest of the minor; (b) The transfer is not prohibited by or inconsistent with provisions of the applicable will, trust agreement or other governing instrument; and (c) The transfer is authorized by the court if it exceeds $30,000 in value.