reglab/housing_qa huggingface dataset:
OR Rev Stat § 118.280 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.280 - Power to sell for payment of tax; tax lien transferred to proceeds when property of estate sold or mortgaged.

(1) Every executor, administrator or trustee has power to sell as much of the property embraced in any inheritance, devise, bequest or legacy, as will enable the executor, administrator or trustee to pay the tax imposed by ORS 118.005 to 118.540, in the same manner as the executor, administrator or trustee is authorized to do for the payment of the debts of a decedent. (2) Any part of the gross estate sold for the payment of claims against the estate and expenses of administration, for the payment of the tax imposed by ORS 118.005 to 118.540, or for purposes of distribution, shall be divested of the lien of such tax, and such lien shall be transferred to the proceeds of such sale. A mortgage on property executed for payment of claims against the estate and expenses of administration and for payment of the tax imposed by ORS 118.005 to 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]
OR Rev Stat § 118.290 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 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]
OR Rev Stat § 118.300 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 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]
OR Rev Stat § 118.310 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 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.
OR Rev Stat § 118.350 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 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]
OR Rev Stat § 118.410 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 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]
OR Rev Stat § 118.510 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 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]
OR Rev Stat § 118.535 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 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.
OR Rev Stat § 118.540 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 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]
OR Rev Stat § 118.640 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.640

[Amended by 1961 c.455 §7; 1969 c.591 §218; renumbered 118.150]
OR Rev Stat § 118.660 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.660

[Amended by 1955 c.727 §7; 1963 c.68 §5; 1969 c.111 §1; 1969 c.591 §219; renumbered 118.160]
OR Rev Stat § 118.700 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.700

[Amended by 1963 c.68 §7; 1969 c.198 §58; 1969 c.591 §222; renumbered 118.180]
OR Rev Stat § 118.990 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 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]
OR Rev Stat § 119.011 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act|Section 119.011 - Authority of custodian.

(1) When disclosing digital assets of a user under ORS 119.006 to 119.081, the custodian may, in the custodian’s sole discretion: (a) Grant a fiduciary or designated recipient full access to the user’s account; (b) Grant a fiduciary or designated recipient partial access to the user’s account sufficient to perform the tasks with which the fiduciary or designated recipient is charged; or (c) Provide a fiduciary or designated recipient a copy in a record of any digital asset that, on the date the custodian received the request for disclosure, the user could have accessed if the user were alive and had full capacity and access to the account. (2) A custodian may assess a reasonable administrative charge for the cost of disclosing digital assets under ORS 119.006 to 119.081. (3) A custodian need not disclose under ORS 119.006 to 119.081 a digital asset deleted by a user. (4) If a user directs, or a fiduciary requests, a custodian to disclose some, but not all, of the user’s digital assets under ORS 119.006 to 119.081, the custodian need not disclose the digital assets if segregation of the digital assets would impose an undue burden on the custodian. If the custodian believes the direction or request imposes an undue burden, the custodian or fiduciary may seek an order from the court to disclose: (a) A subset limited by date of the user’s digital assets; (b) All of the user’s digital assets to the fiduciary or designated recipient; (c) None of the user’s digital assets; or (d) All of the user’s digital assets to the court for review in camera. [2016 c.19 §6]
OR Rev Stat § 119.016 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act|Section 119.016 - Use of online tool to direct disclosure.

(1) A user may use an online tool to direct the custodian to disclose to a designated recipient or not to disclose some or all of the user’s digital assets, including the content of electronic communications. If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool overrides a contrary direction by the user in a will, trust, power of attorney or other record. (2) If a user has not used an online tool to give direction under subsection (1) of this section, or if the custodian has not provided an online tool, the user may allow or prohibit in a will, trust, power of attorney or other record disclosure to a fiduciary of some or all of the user’s digital assets, including the content of electronic communications sent or received by the user. (3) A user’s direction under subsection (1) or (2) of this section overrides a contrary provision in a terms-of-service agreement that does not require the user to act affirmatively and distinctly from the user’s assent to the terms of service. [2016 c.19 §4]
OR Rev Stat § 119.021 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act|Section 119.021 - Disclosure of contents of electronic communications to personal representative.

If a deceased user consented to, or a court directs, disclosure of the contents of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the personal representative gives the custodian: (1) A written request for disclosure in physical or electronic form; (2) A certified copy of the death certificate of the user; (3) A certified copy of the letter of appointment of the personal representative or a small estate affidavit or court order; (4) Unless the user provided direction using an online tool, a copy of the user’s will, trust, power of attorney or other record evidencing the user’s consent to disclosure of the content of electronic communications; and (5) If requested by the custodian: (a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the user’s account; (b) Evidence linking the account to the user; or (c) A finding by the court that: (A) The user had a specific account with the custodian, identifiable by the information specified in paragraph (a) of this subsection; (B) Disclosure of the content of electronic communications of the user would not violate 18 U.S.C. 2701 et seq., 47 U.S.C. 222 or other applicable law; (C) Unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or (D) Disclosure of the content of electronic communications of the user is reasonably necessary for administration of the estate. [2016 c.19 §7]
OR Rev Stat § 119.026 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act|Section 119.026 - Disclosure of catalog of electronic communications to personal representative.

Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalog of electronic communications sent or received by the user and digital assets, other than the content of electronic communications, of the user if the personal representative gives the custodian: (1) A written request for disclosure in physical or electronic form; (2) A certified copy of the death certificate of the user; (3) A certified copy of the letter of appointment of the personal representative or a small estate affidavit or court order; and (4) If requested by the custodian: (a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the user’s account; (b) Evidence linking the account to the user; (c) An affidavit stating that disclosure of the user’s digital assets is reasonably necessary for administration of the estate; or (d) A finding by the court that: (A) The user had a specific account with the custodian, identifiable by the information specified in paragraph (a) of this subsection; or (B) Disclosure of the user’s digital assets is reasonably necessary for administration of the estate. [2016 c.19 §8]
OR Rev Stat § 119.032 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act|Section 119.032 - Disclosure of content of electronic communications to agent designated in power of attorney.

To the extent a power of attorney expressly grants an agent authority over the content of electronic communications sent or received by the principal and unless directed otherwise by the principal or the court, a custodian shall disclose to the agent the content if the agent gives the custodian: (1) A written request for disclosure in physical or electronic form; (2) An original or copy of the power of attorney expressly granting the agent authority over the content of electronic communications of the principal; (3) A certification by the agent, under penalty of perjury, that the power of attorney is in effect; and (4) If requested by the custodian: (a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the principal’s account; or (b) Evidence linking the account to the principal. [2016 c.19 §9]
OR Rev Stat § 119.036 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act|Section 119.036 - Disclosure of catalog of electronic communications to agent designated in power of attorney.

Unless otherwise ordered by the court, directed by the principal or provided in a power of attorney, a custodian shall disclose to an agent with specific authority over digital assets or general authority to act on behalf of a principal a catalog of electronic communications sent or received by the principal and digital assets, other than the content of electronic communications, of the principal if the agent gives the custodian: (1) A written request for disclosure in physical or electronic form; (2) An original or a copy of the power of attorney that gives the agent specific authority over digital assets or general authority to act on behalf of the principal; (3) A certification by the agent, under penalty of perjury, that the power of attorney is in effect; and (4) If requested by the custodian: (a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the principal’s account; or (b) Evidence linking the account to the principal. [2016 c.19 §10]
OR Rev Stat § 119.042 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act|Section 119.042 - Disclosure to trustee who is original user.

Unless otherwise ordered by the court or provided in a trust, a custodian shall disclose to a trustee that is an original user of an account any digital asset of the account held in trust, including a catalog of electronic communications of the trustee and the content of electronic communications. [2016 c.19 §11]
OR Rev Stat § 119.046 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act|Section 119.046 - Disclosure of content of electronic communications to trustee who is not original user.

Unless otherwise ordered by the court, directed by the user or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account the content of an electronic communication sent or received by an original or successor user and carried, maintained, processed, received or stored by the custodian in the account of the trust if the trustee gives the custodian: (1) A written request for disclosure in physical or electronic form; (2) A certified copy of the trust instrument or a certification of the trust under ORS 130.860 that includes consent to disclosure of the content of electronic communications to the trustee; (3) A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and (4) If requested by the custodian: (a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the trust’s account; or (b) Evidence linking the account to the trust. [2016 c.19 §12]
OR Rev Stat § 119.052 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act|Section 119.052 - Disclosure of catalog of electronic communications to trustee who is not original user.

Unless otherwise ordered by the court, directed by the user or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account a catalog of electronic communications sent or received by an original or successor user and stored, carried or maintained by the custodian in an account of the trust and any digital assets, other than the content of electronic communications, in which the trust has a right or interest if the trustee gives the custodian: (1) A written request for disclosure in physical or electronic form; (2) A certified copy of the trust instrument or a certification of the trust under ORS 130.860; (3) A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and (4) If requested by the custodian: (a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the trust’s account; or (b) Evidence linking the account to the trust. [2016 c.19 §13]