(2) If property held by the personal representative is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the personal representative. [1969 c.591 ยง197]
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.