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2011 Oregon Revised Statutes
ORS Volume 3, Chapters 90 - 130
ORS Chapter 118
118.171 Application of ORS chapter 305.


OR Rev Stat § 118.171 (through Leg Sess 2011) What's This?

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]

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