Not only can you not take it with you, but you'd better have left $35 behind for the Arts Tax

One quirk of the arts tax imposed by the City of Portland through the will of the well-meaning voters in November is that it taxes the full-year 2012 income of Portland residents even though it didn't take effect until December 5, 2012, when 339 days of the year had already passed.  The act defines a "resident" of Portland to include persons who spent 200 days or more in the City, with some exceptions not important here, bringing up the delightful possibility that the estates of Portlanders who died between June 18 and December 4, 2012 are liable for the $35 head tax even though they died before the tax came into being, giving the government an unexpected reason to reread the obituaries.