(2) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in ORS 116.313 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.
(3) If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the personal representative, the court may charge the personal representative with the amount of the assessed penalties and interest.
(4) In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with ORS 116.303 to 116.383, the determination of the probate court in respect thereto is prima facie correct. [1969 c.591 ยง196]
Structure 2021 Oregon Revised Statutes
Volume : 03 - Landlord-Tenant, Domestic Relations, Probate
Chapter 116 - Accounting, Distribution and Closing
Section 116.007 - Allocation of income.
Section 116.013 - Petition and order for partial distribution.
Section 116.063 - Liability of personal representative.
Section 116.073 - Nonliability of personal representative.
Section 116.083 - Accounting by personal representative; statement in lieu of account; rules.
Section 116.113 - Judgment of final distribution.
Section 116.133 - Distribution; order in which assets appropriated; abatement.
Section 116.143 - Interest on pecuniary devises.
Section 116.173 - Compensation of personal representative.
Section 116.183 - Expenses of personal representative; determination of attorney fees.
Section 116.253 - Recovery of escheated property.
Section 116.303 - Definitions for ORS 116.303 to 116.383.
Section 116.333 - Withholding of tax; recovery from distributee; bond of distributee.
Section 116.343 - Allowances for exemptions, deductions and credits.