2011 Oregon Revised Statutes
ORS Volume 3, Chapters 90 - 130
ORS Chapter 118
Sec. 33.
For decedents dying after December 31, 2009, and before December 17, 2010:
(1) If the filing of a federal estate tax return is required, a return is not due under ORS 118.005 to 118.840 [series became 118.005 to 118.540] until the date provided in section 301(d)(1) of Public Law 111-312 for filing of the federal estate tax return.
(2) Notwithstanding ORS 118.100 (1) and 118.220, taxes imposed by ORS 118.005 to 118.840 are due and payable within nine months after the decedent s death.
(3) Penalties and interest under ORS 118.260 shall be determined without regard to the extension of time to file under subsection (1) of this section. [2011 c.7 33]
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