There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 3, Chapters 90 - 130
ORS Chapter 118
- Note: Section 30, chapter 526, Oregon Laws 2011, provides:
- Sec. 30.
- 118.005 Definitions for ORS 118.005 to 118.540.
- 118.007 Connection to federal law; meaning of terms.
- 118.009 [2003 c.806 1a; repealed by 2011 c.526 29]
- 118.010 Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules.
- 118.013 Taxable estate adjustment for Oregon special marital property; rules.
- 118.016 Oregon special marital property election; rules; form.
- 118.019 [2005 c.124 4; repealed by 2011 c.526 29]
- 118.020 [Amended by 1961 c.455 1; 1963 c.135 1; 1971 c.652 1; 1973 c.793 1; 1977 c.666 3; 1987 c.293 67; repealed by 1997 c.99 24]
- 118.025 [1987 c.646 12; 1989 c.625 80; repealed by 1997 c.99 24]
- 118.030 [Repealed by 1997 c.99 24]
- 118.035 [1973 c.759 2; 1975 c.685 4; 1977 c.666 4; 1989 c.224 8; repealed by 1997 c.99 24]
- 118.037 [1975 c.685 2; repealed by 1977 c.666 36]
- 118.040 [Amended by 1959 c.418 2; 1977 c.666 5; repealed by 1997 c.99 24]
- 118.050 [Amended by 1955 c.727 2; 1963 c.392 1; 1967 c.485 1; 1975 c.687 1; 1977 c.666 6; repealed by 1997 c.99 24]
- 118.060 [Repealed by 1997 c.99 24]
- 118.070 [Amended by 1955 c.727 3; 1959 c.418 3; 1961 c.455 2; 1963 c.283 1; 1965 c.470 2; 1969 c.493 74; 1973 c.132 1; 1973 c.299 1; 1973 c.703 1; 1975 c.762 2; 1977 c.666 7; 1983 c.632 1; repealed by 1997 c.99 24]
- 118.075 [1963 c.435 6; 1969 c.493 75; repealed by 1977 c.666 36]
- 118.080 [Amended by 1959 c.418 4; 1961 c.455 3; 1973 c.703 2; 1975 c.762 3; 1977 c.666 8; repealed by 1997 c.99 24]
- 118.085 [1971 c.593 2; repealed by 1997 c.99 24]
- 118.090 [Amended by 1963 c.68 1; 1977 c.666 16; repealed by 1997 c.99 24]
- 118.095 [1969 c.112 1; repealed by 1977 c.666 36]
- 118.100 Time for filing return and paying tax; refunds; effects of change in federal estate tax return or special valuation disqualification.
- 118.110 [Amended by 1953 c.704 1; 1961 c.455 4; 1973 c.268 1; 1975 c.685 5; 1977 c.666 10; 1979 c.582 2; repealed by 1997 c.99 24]
- 118.120 Qualified family-owned business interests; additional tax.
- 118.140 Credit based upon value of natural resource or commercial fishing property; rules.
- Note: Section 69, chapter 843, Oregon Laws 2007, provides:
- Sec. 69.
- 118.150 [Formerly 118.640; 1971 c.652 2; 1973 c.498 1; 1975 c.762 4; 1977 c.666 11; 1985 c.761 1; repealed by 1997 c.99 24]
- 118.155 [1973 c.503 13; 1975 c.762 5; 1977 c.666 11a; 1979 c.553 12; 1981 c.804 70; 1991 c.459 341; repealed by 1997 c.99 24]
- 118.160 When tax return is required; lists of property transfers and other data.
- Note: Section 33, chapter 7, Oregon Laws 2011, provides:
- Sec. 33.
- Note: 118.220 was repealed by section 29, chapter 526, Oregon Laws 2011. The text of section 33, chapter 7, Oregon Laws 2011, was not amended by enactment of the Legislative Assembly to reflect the repeal. Editorial adjustment of section 33, chapter 7, Oregon Laws 2011, for the repeal of 118.220 has not been made.
- 118.165 Notice of deficiency.
- 118.170 [1969 c.591 221; 1971 c.567 6; repealed by 1977 c.870 16 (118.171 enacted in lieu of 118.170)]
- 118.171 Application of ORS chapter 305.
- 118.180 [Formerly 118.700; 1971 c.567 7; 1973 c.100 1; 1975 c.762 6; repealed by 1977 c.870 16 (118.171 enacted in lieu of 118.180)]
- 118.190 [1973 c.100 2; repealed by 1977 c.870 59] LIEN; PAYMENT; COMPROMISE OF TAX
- 118.210 Liability for tax.
- 118.220 [Amended by 1973 c.254 1; 1975 c.762 7; 1977 c.666 13; 1997 c.99 9; repealed by 2011 c.526 29]
- 118.225 Extension of time for payment.
- 118.227 Time period for refund.
- 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.
- 118.230 Lien of tax; liability for payment; assessment and collection of taxes.
- 118.240 [Amended by 1973 c.254 2; 1997 c.99 11; repealed by 2011 c.526 29]
- 118.250 To whom tax payable; issuing receipts.
- 118.260 Penalties for delinquency, failure to file and fraud; interest; deposit where tax not determined.
- 118.265 Application for determination of tax due; discharge from personal liability; rules.
- 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.
- 118.270 Property from which tax is collectible.
- 118.280 Power to sell for payment of tax; tax lien transferred to proceeds when property of estate sold or mortgaged.
- 118.290 Duty of recipient when legacy payable out of property; legacy for limited period.
- 118.300 Deferred payment election; bond or letter of credit.
- 118.310 Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer.
- 118.320 [Amended by 1969 c.178 1; 1973 c.254 4; 1975 c.762 11; 1985 c.85 6; repealed by 1987 c.646 9]
- 118.330 [Amended by 1969 c.178 2; repealed by 1975 c.762 19]
- 118.340 [Amended by 1973 c.254 5; repealed by 1975 c.762 19]
- 118.350 Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property.
- 118.360 [Amended by 1959 c.273 2; repealed by 1977 c.870 16 (118.171 enacted in lieu of 118.360)]
- 118.370 [Amended by 1955 c.727 5; 1959 c.273 3; 1971 c.567 9; repealed by 1985 c.85 13]
- 118.380 [Amended by 1959 c.273 4; 1967 c.162 1; repealed by 1971 c.652 4]
- 118.390 [Amended by 1971 c.296 1; 1971 c.621 24; repealed by 1973 c.254 6] ADMINISTRATION OF ESTATE TAX ACT
- 118.410 Jurisdiction of tax cases.
- 118.420 [Amended by 1963 c.68 2; 1967 c.132 1; repealed by 1969 c.591 305]
- 118.440 [Amended by 1961 c.455 6; 1973 c.338 1; 1979 c.516 1; repealed by 1985 c.565 10c]
- 118.450 [1967 c.161 1; 1973 c.254 7; 1975 c.593 3; repealed by 1997 c.99 24]
- 118.460 [Amended by 1975 c.762 12; repealed by 1979 c.516 6]
- 118.470 [Amended by 1955 c.727 6; 1973 c.254 8; repealed by 2011 c.526 29]
- 118.480 [Repealed by 1975 c.762 19]
- 118.490 [Repealed by 1981 c.705 8]
- 118.500 [Repealed by 1969 c.591 305]
- 118.510 Disposition of revenues.
- 118.520 [Repealed by 1959 c.273 8]
- 118.525 Disclosure of return information.
- 118.535 Appraisal by department; costs.
- 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.
- 118.540 Department agreements with taxing officials of other states.
- 118.610 [Amended by 1967 c.131 1; repealed by 1969 c.591 305]
- 118.620 [Repealed by 1969 c.591 305]
- 118.630 [Amended by 1963 c.68 3; repealed by 1969 c.591 305]
- 118.640 [Amended by 1961 c.455 7; 1969 c.591 218; renumbered 118.150]
- 118.650 [Amended by 1959 c.273 5; 1963 c.68 4; 1967 c.133 1; repealed by 1969 c.591 305]
- 118.660 [Amended by 1955 c.727 7; 1963 c.68 5; 1969 c.111 1; 1969 c.591 219; renumbered 118.160]
- 118.670 [Repealed by 1969 c.591 305]
- 118.680 [Amended by 1963 c.68 6; repealed by 1969 c.591 305]
- 118.690 [Repealed by 1969 c.591 305]
- 118.700 [Amended by 1963 c.68 7; 1969 c.198 58; 1969 c.591 222; renumbered 118.180]
- 118.810 [Repealed by 2011 c.526 29]
- 118.820 [Repealed by 2011 c.526 29]
- 118.830 [Amended by 2003 c.576 382; 2009 c.33 3; repealed by 2011 c.526 29]
- 118.840 [Repealed by 2011 c.526 29]
- 118.855 [1959 c.573 1; repealed by 2011 c.526 29]
- 118.860 [1959 c.573 2; 1991 c.249 16; repealed by 2011 c.526 29]
- 118.865 [1959 c.573 3,5; 1987 c.758 9; repealed by 2011 c.526 29]
- 118.870 [1959 c.573 4; 2009 c.33 4; repealed by 2011 c.526 29]
- 118.875 [1959 c.573 6; 1975 c.593 4; repealed by 2011 c.526 29]
- 118.880 [1959 c.573 7; repealed by 2011 c.526 29] PENALTIES
- 118.990 Penalties.
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