reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 118 - Estate Tax › Section 118.145 - Natural resource property exempted.

(1) As used in this section:
(a) "Family member" means a person within the third degree of relation, by blood, marriage, adoption, civil union or domestic partnership, to another person.
(b) "Materially participate" means to engage in the active management, as defined in section 2032A of the Internal Revenue Code, of a farm business, forestry business or fishing business owned by the decedent on the date of the decedent’s death. The Department of Revenue may adopt rules to administer this section consistent with this definition.
(c) "Natural resource property" has the meaning given that term in ORS 118.140.
(2) An interest in natural resource property is exempt from the tax imposed under this chapter if:
(a) The property is held by a decedent for at least five years before the death of the decedent;
(b) During at least 75 percent of the days of each of the five calendar years immediately prior to date of the decedent’s death, the decedent or any family member of the decedent materially participates in the farm business, forestry business or fishing business;
(c) The interest is transferred, as a consequence of the decedent’s death, to one or more family members of the decedent and is subsequently owned by family members of the decedent for at least five consecutive calendar years beginning with the calendar year immediately following the date of the decedent’s death; and
(d) During at least 75 percent of the days of each of the five calendar years immediately following the date of the decedent’s death, any family member of the decedent materially participates in the farm business, forestry business or fishing business.
(3) An additional tax under ORS 118.005 to 118.540 shall be imposed if:
(a) The natural resource property for which an exemption is allowed under this section is, during the five calendar years following the date of the decedent’s death, subsequently sold or otherwise transferred to a person other than a family member of the decedent; or
(b) The material participation requirement of subsection (2)(d) of this section is not met.
(4) The additional liability imposed under subsection (3) of this section shall be the amount of additional tax that would have been imposed had the transferred property been included in the decedent’s taxable estate. Upon receiving notice of a subsequent sale or other transfer of property for which an exemption has been claimed, or upon receiving notice that the material participation requirement of subsection (2)(d) of this section has not been met, the department shall immediately proceed to collect the additional tax.
(5) An estate claiming the exemption under this section may not claim the credit allowed under ORS 118.140.
(6) The exemption allowed under this section may not exceed $15 million for the estate. [2023 c.286 §2]
Note:
118.145 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.
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 118 - Estate Tax › Section 118.152 - Credit allowed for use of small forest owner minimum option.

(1) The definitions in ORS 315.124 apply to this section.
(2) If, at the date of death, a decedent held the certification for a credit under ORS 315.124, the estate of the decedent shall be allowed a credit for use of the small forest owner minimum option, as provided in ORS 315.124, to the extent that the credit has not been used to offset income taxes.
(3) If the forest conservation area for which a credit under ORS 315.124 was allowed is contained in the decedent’s estate, and if the timber in the forest conservation area is subsequently harvested or otherwise removed in violation of the harvest restriction recorded for the forest conservation area, the Department of Revenue may impose additional tax, interest and penalties under ORS 118.005 to 118.540. The additional tax liability shall be the amount of credit used against the decedent’s taxable estate.
(4) The estate shall provide notice of the amount of credit received to the heirs or devisees, who will maintain records of the credit used.
(5) Any unused amount of credit may be distributed to the heirs or devisees for use as a credit against the taxes imposed under ORS chapter 316, 317 or 318. [2022 c.34 §9]
Note:
118.152 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.
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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.
2023 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]
2023 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]
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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 content of electronic communications to personal representative.

If a deceased user consented to, or a court directs, disclosure of the content 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 simple 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; 2023 c.17 §20]
2023 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 simple 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; 2023 c.17 §21]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act › Section 119.056 - Disclosure to conservator; court order.

(1) After an opportunity for a hearing, the court may grant a conservator access to the digital assets of a protected person.
(2) Unless otherwise ordered by the court or directed by the user, a custodian shall disclose to the conservator the catalog of electronic communications sent or received by a protected person and any digital assets, other than the content of electronic communications, in which the protected person has a right or interest if the conservator gives the custodian:
(a) A written request for disclosure in physical or electronic form;
(b) A certified copy of the court order that gives the conservator authority over the digital assets of the protected person; and
(c) 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 account of the protected person; or
(B) Evidence linking the account to the protected person.
(3) A conservator with general authority to manage the assets of a protected person may request a custodian of the digital assets of the protected person to suspend or terminate the account of the protected person for good cause. A request made under this subsection must be accompanied by a certified copy of the court order giving the conservator authority over the protected person’s property. [2016 c.19 §14]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act › Section 119.062 - Duties and authority of fiduciary.

(1) The legal duties imposed on a fiduciary charged with managing tangible property apply to the management of digital assets, including:
(a) The duty of care;
(b) The duty of loyalty; and
(c) The duty of confidentiality.
(2) A fiduciary’s or designated recipient’s authority with respect to a digital asset of a user:
(a) Except as otherwise provided in ORS 119.016, is subject to the applicable terms of service;
(b) Is subject to other applicable law, including copyright law;
(c) In the case of a fiduciary, is limited by the scope of the fiduciary’s duties; and
(d) May not be used to impersonate the user.
(3) A fiduciary with authority over the property of a decedent, protected person, principal or settlor has the right to access any digital asset in which the decedent, protected person, principal or settlor has a right or interest and that is not held by a custodian or subject to a terms-of-service agreement.
(4) A fiduciary acting within the scope of the fiduciary’s duties is an authorized user of the property of the decedent, protected person, principal or settlor for the purpose of applicable computer fraud and unauthorized computer access laws, including this state’s laws on unauthorized computer access.
(5) A fiduciary with authority over the tangible, personal property of a decedent, protected person, principal or settlor:
(a) Has the right to access the property and any digital asset stored in the property; and
(b) Is an authorized user for the purpose of computer fraud and unauthorized computer access laws, including this state’s laws on unauthorized computer access.
(6) A custodian may disclose information in an account to a fiduciary of the user when the information is required to terminate an account used to access digital assets licensed to the user.
(7) A fiduciary of a user may request a custodian to terminate the user’s account. A request for termination must be in writing, in either physical or electronic form, and accompanied by:
(a) If the user is deceased, a certified copy of the death certificate of the user;
(b) A certified copy of the letter of appointment of the personal representative, a simple estate affidavit or court order, a court order, a power of attorney or a trust giving the fiduciary authority over the account; and
(c) 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 the user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph. [2016 c.19 §15; 2023 c.17 §22]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act › Section 119.066 - Requests to disclose digital assets or terminate account; custodian’s duty to comply; court order; immunity from liability.

(1) Not later than 60 days after receipt of the information required under ORS 119.021 to 119.062, a custodian shall comply with a request from a fiduciary or designated recipient to disclose digital assets or terminate an account. If the custodian fails to comply, the fiduciary or designated recipient may apply to the court for an order directing compliance.
(2) An order under subsection (1) of this section directing compliance must contain a finding that compliance is not in violation of 18 U.S.C. 2702.
(3) A custodian may notify the user that a request for disclosure or to terminate an account was made under ORS 119.006 to 119.081.
(4) A custodian may deny a request under ORS 119.006 to 119.081 from a fiduciary or designated recipient for disclosure of digital assets or to terminate an account if the custodian is aware of any lawful access to the account following the receipt of the fiduciary’s request.
(5) ORS 119.006 to 119.081 do not limit a custodian’s ability to obtain or require a fiduciary or designated recipient requesting disclosure or termination to obtain a court order that:
(a) Specifies that an account belongs to the protected person or principal;
(b) Specifies that there is sufficient consent from the protected person or principal to support the requested disclosure; and
(c) Contains a finding required by law other than under ORS 119.006 to 119.081.
(6) A custodian and the custodian’s officers, employees and agents are immune from liability for an act or omission done in good faith in compliance with ORS 119.006 to 119.081. [2016 c.19 §16]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act › Section 119.071 - Rights of custodians, users, fiduciaries and designated recipients.

(1) ORS 119.006 to 119.081 do not change or impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user.
(2) ORS 119.006 to 119.081 do not give a fiduciary or a designated recipient any new or expanded rights other than those held by the user for whom, or for whose estate, the fiduciary or designated recipient acts or represents.
(3) A fiduciary’s or designated recipient’s access to digital assets may be modified or eliminated by a user, by federal law or by a terms-of-service agreement if the user has not provided direction under ORS 119.016. [2016 c.19 §5]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act › Section 119.076 - Uniformity of application and construction.

In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among the enacting states. [2016 c.19 §17]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act › Section 119.081 - Effect on other laws.

ORS 119.006 to 119.081 modify, limit or supersede the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. 7001 et seq., but do not modify, limit or supersede 15 U.S.C. 7001(c) or authorize electronic delivery of any of the notices described in 15 U.S.C. 7003(b). [2016 c.19 §18]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 119 - Revised Uniform Fiduciary Access to Digital Assets Act › Section 119.086 - Short title.

ORS 119.006 to 119.081 may be cited as the Revised Uniform Fiduciary Access to Digital Assets Act (2015). [2016 c.19 §1]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 124 - Abuse Prevention and Reporting; Civil Action for Abuse › Section 124.012 - Filing of petitions; where contempt proceedings must be conducted.

A petition under ORS 124.010 may be filed only in a county in which the petitioner or respondent resides. Any contempt proceedings for violation of a restraining order issued under ORS 124.005 to 124.040 must be conducted by the court that issued the order, or by the circuit court for a county in which a violation of the restraining order occurs. If contempt proceedings are initiated in the circuit court for a county in which a violation of the restraining order occurs, the person initiating the contempt proceedings shall file with the court a copy of the restraining order, certified by the clerk of the court that issued the order. Upon filing of the certified copy of the restraining order, the court shall enforce the order as though that court had issued the order. [2003 c.289 §4]