reglab/housing_qa huggingface dataset:
OR Rev Stat § 117.005 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.005 - Petition for administration of estate of absentee.

Administration may be had upon the estate of an absentee. A petition for administration shall state, in addition to the information required by ORS 113.035: (1) Whether the absentee, when last heard from, was a resident or nonresident of this state. (2) The address of the absentee at the last-known domicile of the absentee. (3)(a) That, to the best knowledge of the petitioner and after diligent search, the whereabouts of the absentee is and has been unknown for a period stated of not less than one year, and that the petitioner has reason to believe and believes the absentee is dead; (b) That the death of the absentee at the time, location and in the circumstances stated in the petition is probable, and that the fact of death is in doubt solely by reason of the failure to find or identify the remains of the absentee; or (c) That there is a presumption that the absentee is dead under the provisions of ORS 176.740. [1969 c.591 §203; 2003 c.560 §2]
OR Rev Stat § 117.015 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.015 - Setting date of hearing on petition; notice of hearing.

(1) Upon the filing of a petition under ORS 117.005, the clerk of the court shall set a date for hearing not less than 30 days after the date of filing the petition, unless the court sets an earlier date. A copy of the notice of the hearing shall be sent: (a) To the absentee at the last-known address of the absentee by registered mail or by certified mail with return receipt. (b) By ordinary mail to the devisees and heirs named in the petition. (2) The court may order that additional notice of the hearing be given by publication or by other means. Proof of mailing or other notice shall be made by the petitioner and filed in the proceeding. [1969 c.591 §204; 1973 c.506 §39; 1991 c.249 §15; 2007 c.284 §14]
OR Rev Stat § 117.025 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.025 - Appointment of person to represent absentee; directing search.

The court may appoint some disinterested person as guardian ad litem to appear for the absentee at the hearing on the petition. The court may direct the petitioner or the guardian ad litem to make search for the absentee in any manner the court considers advisable, including any or all of the following methods: (1) By inserting in one or more suitable publications a notice requesting information from any person having knowledge of the whereabouts of the absentee. (2) By notifying officers of justice and public welfare agencies in appropriate locations of the disappearance of the absentee. (3) By engaging the services of an investigation agency. [1969 c.591 §205]
OR Rev Stat § 117.035 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.035 - Hearing on petition.

Upon the hearing on the petition the court shall determine whether the absentee has died and if so, the date of death and whether the absentee died testate or intestate. Upon finding that the absentee has died, the court shall grant letters accordingly, or, in the absence of that finding, may deny the petition. An appeal may be taken from the order of the court. [1969 c.591 §206]
OR Rev Stat § 117.045 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.045 - Effect of finding of death.

The finding of the court that the absentee has died is conclusive as to the estate of the absentee only if: (1) Notice of the hearing on the petition was given as required by ORS 117.015; and (2) The court finds that diligent search for the absentee was made. [1969 c.591 §207]
OR Rev Stat § 117.055 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.055 - Procedure for administering estate.

Upon the entry of the order of the court finding that the absentee has died and granting letters, administration of the estate of the absentee, whether testate or intestate, shall proceed as provided for the estates of other decedents, except as otherwise provided in this chapter. [1969 c.591 §208]
OR Rev Stat § 117.065 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.065 - Revocation of letters; proceedings upon revocation.

Upon proof that the absentee is alive, letters theretofore granted shall be revoked. Acts of the personal representative before revocation of letters are as valid as though the letters had not been revoked, but after revocation the personal representative has no further power in the capacity of personal representative except as provided in this section. The personal representative shall pay claims allowed and proved. Within 30 days after letters are revoked under this section, the personal representative must file an account of administration for the period of time before revocation of letters and transfer any property in the possession of the personal representative to the person for whose estate the personal representative acted or to the authorized agent of that person. [1969 c.591 §209; 1999 c.592 §3]
OR Rev Stat § 117.075 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.075 - Rights of absentee.

(1) If property of the absentee has been sold by the personal representative, the absentee has no right, title or interest in or to the property sold, but only to the proceeds realized therefrom or so much thereof as may remain in the possession of the personal representative upon the closing of the estate. (2) The absentee, for a period of five years after distribution of the estate, has a right to recover from the distributees any of the estate or proceeds of the estate of the absentee that remain in their possession, but there is no right of recovery from purchasers of property sold by the distributees. [1969 c.591 §210]
OR Rev Stat § 117.085 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.085 - Substitution of parties.

After revocation of letters the absentee may be substituted as plaintiff in actions brought by the personal representative. The absentee may be substituted as defendant, upon application by the absentee or application by the plaintiff, in actions brought against the personal representative. [1969 c.591 §211]
OR Rev Stat § 117.095 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.095 - Costs, expenses and charges.

The costs, expenses and charges attending the granting of letters and their revocation shall be paid out of the estate of the absentee. If the petition for administration is not granted, the petitioner shall pay the costs, expenses and charges. [1969 c.591 §212]
OR Rev Stat § 117.680 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 117 - Estates of Absentees|Section 117.680

[Amended by 1969 c.591 §184; renumbered 116.173]
OR Rev Stat § 118.005 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.005 - Definitions for ORS 118.005 to 118.540.

As used in ORS 118.005 to 118.540, unless the context requires otherwise: (1) "Beneficiary" means the recipient of a beneficial interest in property or the income therefrom transferred in a manner taxable under ORS 118.005 to 118.540. (2) "Department" means the Department of Revenue. (3) "Director" means the Director of the Department of Revenue. (4) "Executor" means the executor, administrator, personal representative, fiduciary, or custodian of property of the decedent, or, if there is no executor, administrator, fiduciary or custodian appointed, qualified and acting, then any person who is in the actual or constructive possession of any property includable in the estate of the decedent for estate tax purposes whether or not such estate is subject to administration. (5) "Federal taxable estate" means the taxable estate as determined under subtitle B, chapter 11 of the Internal Revenue Code. (6) "Gross estate" has the meaning given that term in section 2031 of the Internal Revenue Code. (7) "Oregon taxable estate" means the federal taxable estate with the adjustments provided by ORS 118.010 (3). (8) "Passes" includes any case where for the purposes of ORS 118.005 to 118.540 a taxable transfer takes place or is deemed to take place. (9) "Personal representative" means personal representative as defined in ORS 111.005. [1959 c.418 §7; 1969 c.520 §23; 1971 c.567 §4; 1973 c.344 §1; 1975 c.762 §1; 1977 c.666 §1; 1997 c.99 §6; 2011 c.526 §1]
OR Rev Stat § 118.007 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.007 - Connection to federal law; meaning of terms.

Any term used in ORS 118.005 to 118.540 has the same meaning as when used in a comparable context in the laws of the federal Internal Revenue Code relating to federal estate taxes, unless a different meaning is clearly required or the term is specifically defined in ORS 118.005 to 118.540. Any reference in ORS 118.005 to 118.540 to the Internal Revenue Code means the federal Internal Revenue Code as amended and in effect on December 31, 2010, except where the Legislative Assembly has specifically provided otherwise. [2003 c.806 §2; 2011 c.526 §2]
OR Rev Stat § 118.013 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.013 - Taxable estate adjustment for Oregon special marital property; rules.

(1) As used in this section and ORS 118.016, "permissible distributee" has the meaning given that term in ORS 130.010. (2) Oregon special marital property consists of any trust or other property interest, or a portion of a trust or property interest: (a) In which principal or income may be accumulated or distributed to or for the benefit of only the surviving spouse of the decedent during the lifetime of the surviving spouse; (b) In which a person may not transfer or exercise a power to appoint any part of the trust or other property interest to a person other than the surviving spouse during the lifetime of the surviving spouse; and (c) For which the executor of the estate of the decedent has made the election described in ORS 118.016 (1). (3) If a trust or other property interest would qualify as Oregon special marital property under subsection (2) of this section except that the trust or other property interest allows principal or income to be distributed to other persons in addition to the surviving spouse, the executor may elect to set aside a share of the trust or other property interest as a separate share of the trust or property interest or as a separate trust, which shall qualify as Oregon special marital property if: (a) The executor makes the election described in ORS 118.016 (1); (b) Each permissible distributee makes the election described in ORS 118.016 (2); (c) The surviving spouse makes the election described in ORS 118.016 (2); and (d) All statements of election are attached to the estate tax return filed with respect to the estate of the decedent, or are filed or maintained as records as otherwise prescribed by the Department of Revenue by rule. [2005 c.124 §2; 2011 c.526 §4]
OR Rev Stat § 118.120 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.120 - Qualified family-owned business interests; additional tax.

(1) In the case of an estate that contains a qualified family-owned business interest, an additional tax shall be imposed under ORS 118.005 to 118.540 if: (a) The value of the interest was originally taken as a deduction under section 2057(a) of the Internal Revenue Code in computing the value of the taxable estate for federal estate tax purposes; and (b) An additional federal estate tax is imposed with respect to the qualified family-owned business interest for the reasons stated in section 2057(f) of the Internal Revenue Code. (2)(a) The additional tax imposed under this section shall equal the amount of any allowable increase in the state death tax credit under section 2011 of the Internal Revenue Code if the applicable percentage of the family-owned business interest that is being disqualified under section 2057(f) of the Internal Revenue Code were added to the taxable estate for federal estate tax purposes. (b) The applicable percentage to be used in calculating the additional tax under this subsection shall equal the applicable percentage used in calculating the additional federal estate tax under section 2057(f)(2)(B) of the Internal Revenue Code. (3) The Department of Revenue must be notified of the qualified family-owned business interest being made subject to additional federal estate tax under section 2057(f) of the Internal Revenue Code at the same time and in the same manner as the Internal Revenue Service is notified of the additional federal tax. (4) The period for assessment of the additional tax imposed under this section, including any penalty or interest, shall be two years from the date on which the department receives the notice described in subsection (3) of this section. (5) The other provisions of ORS 118.005 to 118.540 and ORS chapter 305 shall apply to the additional tax imposed under this section in the same manner in which those provisions apply to the tax imposed under ORS 118.010. [1999 c.90 §27]
OR Rev Stat § 118.160 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.160 - When tax return is required; lists of property transfers and other data.

(1) Except as provided in subsection (2) of this section: (a) An inheritance tax return is not required with respect to the estates of decedents who die on or after January 1, 1987, and before January 1, 2003, unless a federal estate tax return is required to be filed; (b) An inheritance tax return is not required with respect to the estates of decedents who die on or after: (A) January 1, 2003, and before January 1, 2004, unless the value of the gross estate is $700,000 or more; (B) January 1, 2004, and before January 1, 2005, unless the value of the gross estate is $850,000 or more; (C) January 1, 2005, and before January 1, 2006, unless the value of the gross estate is $950,000 or more; or (D) January 1, 2006, and before January 1, 2012, unless the value of the gross estate is $1 million or more; and (c) An estate tax return is not required with respect to the estates of decedents who die on or after January 1, 2012, unless the value of the gross estate is $1 million or more. (2) In every estate, whether or not subject to administration and whether or not a federal estate tax return is required to be filed, the executor shall at such times and in such manner as required by rules of the Department of Revenue, file with the department a return in a form provided by the department setting forth a list and description of all transfers of property, in trust or otherwise, made by the decedent in the lifetime of the decedent as a division or distribution of the estate of the decedent and any further data that the department requires to determine estate tax under this chapter. [Formerly 118.660; 1971 c.567 §5; 1977 c.666 §12; 1985 c.565 §10a; 1987 c.646 §5; 2003 c.806 §7; 2011 c.526 §8]
OR Rev Stat § 118.165 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.165 - Notice of deficiency.

(1) At any time within three years after the date that an estate tax return is filed, the Department of Revenue may give notice of deficiency as prescribed in ORS 305.265. (2) If the department finds that the value of the gross estate has been undervalued on the estate tax return by an amount greater than 25 percent, notice of deficiency may given at any time within five years after the date that the return is filed. (3) The limitations to the giving of notice of a deficiency provided in this section do not apply to a deficiency resulting from a false or fraudulent estate tax return or in a case where no return has been filed. [2011 c.526 §28]
OR Rev Stat § 118.171 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.171 - Application of ORS chapter 305.

The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of estate taxes under this chapter, except where the context requires otherwise. [1977 c.870 §17 (enacted in lieu of 118.170, 118.180 and 118.360); 1995 c.650 §50; 2011 c.526 §9]
OR Rev Stat § 118.210 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.210 - Liability for tax.

All heirs, legatees, devisees, administrators, executors and trustees, and any grantee or donee under a conveyance or gift made during the grantor’s or donor’s life if the conveyance or gift is subject to tax under ORS 118.010, are, respectively, liable for any and all taxes mentioned in ORS 118.010, with interest thereon, until the same have been paid as in ORS 118.005 to 118.540 provided.
OR Rev Stat § 118.225 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.225 - Extension of time for payment.

(1) Upon application of the executor and the securing of all taxes that are payable by bond, deposit or other good collateral acceptable to the Department of Revenue, the department may extend the time for payment of any part of the amount imposed by ORS 118.005 to 118.540. (2) The extension under this section shall be for a period not in excess of 14 years from the date prescribed by ORS 118.100 for payment of the tax. (3) Under rules prescribed by the department, the department may extend the time for the payment of any deficiency of a tax imposed by ORS 118.005 to 118.540 for a reasonable period not to exceed four years from the date otherwise fixed for the payment of the deficiency. [1977 c.666 §13d; 1997 c.99 §10; 2011 c.526 §10]
OR Rev Stat § 118.227 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.227 - Time period for refund.

The period prescribed for the Department of Revenue to allow or make a refund of any tax, or portion of tax, paid under this chapter shall be as provided in ORS 314.415. [2009 c.358 §3] Note: 118.227 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 § 118.230 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.230 - Lien of tax; liability for payment; assessment and collection of taxes.

(1) Every tax imposed by ORS 118.005 to 118.540 is a lien upon the property embraced in any inheritance, devise, bequest, legacy or gift until paid, and the person to whom such property is transferred, and the personal representatives and trustees of every estate embracing such property are personally liable for such tax until its payment, to the extent of the value of such property. (2) Taxes imposed under ORS 118.005 to 118.540 may be assessed and collected by the Department of Revenue in the same manner as income taxes are assessed and collected under ORS chapter 314. The department may issue a warrant as provided in ORS 314.430 and record the warrant in the County Clerk Lien Record maintained under ORS 205.130. A warrant issued under this section has the same force and effect as a warrant issued under ORS 314.430. [Amended by 1969 c.591 §214; 1975 c.762 §8; 1977 c.870 §26; 1985 c.85 §4; 1987 c.758 §5; 2003 c.806 §8]
OR Rev Stat § 118.250 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.250 - To whom tax payable; issuing receipts.

(1) The taxes imposed by ORS 118.005 to 118.540 are payable to the Department of Revenue. (2) The department shall give the personal representative, trustee or other person paying such tax, a receipt. (3) The department shall issue to any interested person demanding the same a copy of a receipt that may have been given by such department for the payment of tax under ORS 118.005 to 118.540. [Amended by 1965 c.727 §4; 1971 c.652 §3; 1973 c.254 §3; 1975 c.593 §1; 1975 c.762 §9; 1977 c.666 §13a; 1985 c.565 §10b; 1987 c.646 §6]
OR Rev Stat § 118.265 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.265 - Application for determination of tax due; discharge from personal liability; rules.

(1) If the executor or trustee of an estate makes a written application to the Department of Revenue for a determination of the tax due under this chapter and discharge from personal liability therefor, the department shall notify the executor or trustee of the amount of tax due under this chapter. The department shall give this notice: (a) As soon as possible, and in any event within 18 months of the application; or (b) If the application is made before the return is filed, by the earliest of the following: (A) Eighteen months after the return is filed. (B) The expiration of the period prescribed for the assessment of the tax under ORS 305.265. (C) The expiration of the period prescribed for the issuance of a notice of deficiency under ORS 314.410. (2) After payment of the amount in the notice, other than any amount for which the time for payment is extended by the department, the executor or trustee shall be discharged from personal liability for any deficiency in tax. The department shall furnish to the executor or trustee a receipt or writing showing the discharge. (3) The department shall adopt by rule policies and procedures for administration of applications under this section. (4) The expiration of the period prescribed for the issuance of a notice of deficiency concerning any tax due under this chapter shall be as provided under ORS 314.410. [2009 c.358 §2] Note: 118.265 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 § 118.270 (2021)
2021 Oregon Revised Statutes|Volume : 03 - Landlord-Tenant, Domestic Relations, Probate|Chapter 118 - Estate Tax|Section 118.270 - Property from which tax is collectible.

Except as to real property located outside of the state passing in fee from the decedent owner, the tax imposed under ORS 118.010 shall be assessed against and be collected from property of every kind, which, at the death of the decedent owner is subject to, or thereafter, for the purpose of distribution, is brought into this state and becomes subject to the jurisdiction of the courts of this state for distributive purposes, or which was owned by any decedent domiciled within the state at the time of the death of the decedent even though the property was situated outside of the state. [Amended by 1997 c.99 §13]