There is a newer version of the Oregon Revised Statutes
2013 Oregon Revised Statutes
Volume : 03 - Landlord-Tenant, Domestic Relations, Probate
Chapter 118 - Estate Tax
GENERAL PROVISIONS- Section 118.005 - Definitions for ORS 118.005 to 118.540.
- Section 118.007 - Connection to federal law; meaning of terms.
- Section 118.009
- Section 118.010 - Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules.
- Section 118.013 - Taxable estate adjustment for Oregon special marital property; rules.
- Section 118.016 - Oregon special marital property election; rules; form.
- Section 118.019
- Section 118.020
- Section 118.025
- Section 118.030
- Section 118.035
- Section 118.037
- Section 118.040
- Section 118.050
- Section 118.060
- Section 118.070
- Section 118.075
- Section 118.080
- Section 118.085
- Section 118.090
- Section 118.095
- Section 118.100 - Time for filing return and paying tax; refunds; effects of change in federal estate tax return or special valuation disqualification.
- Section 118.110
- Section 118.120 - Qualified family-owned business interests; additional tax.
- Section 118.140 - Credit based upon value of natural resource or commercial fishing property; rules.
- Section 118.150
- Section 118.155
- Section 118.160 - When tax return is required; lists of property transfers and other data.
- Section 118.165 - Notice of deficiency.
- Section 118.170
- Section 118.171 - Application of ORS chapter 305.
- Section 118.180
- Section 118.190
- Section 118.210 - Liability for tax.
- Section 118.220
- Section 118.225 - Extension of time for payment.
- Section 118.227 - Time period for refund.
- Section 118.230 - Lien of tax; liability for payment; assessment and collection of taxes.
- Section 118.240
- Section 118.250 - To whom tax payable; issuing receipts.
- Section 118.260 - Penalties for delinquency, failure to file and fraud; interest; deposit where tax not determined.
- Section 118.265 - Application for determination of tax due; discharge from personal liability; rules.
- Section 118.270 - Property from which tax is collectible.
- Section 118.280 - Power to sell for payment of tax; tax lien transferred to proceeds when property of estate sold or mortgaged.
- Section 118.290 - Duty of recipient when legacy payable out of property; legacy for limited period.
- Section 118.300 - Deferred payment election; bond or letter of credit.
- Section 118.310 - Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer.
- Section 118.320
- Section 118.330
- Section 118.340
- Section 118.350 - Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property.
- Section 118.360
- Section 118.370
- Section 118.380
- Section 118.390
- Section 118.410 - Jurisdiction of tax cases.
- Section 118.420
- Section 118.440
- Section 118.450
- Section 118.460
- Section 118.470
- Section 118.480
- Section 118.490
- Section 118.500
- Section 118.510 - Disposition of revenues.
- Section 118.520
- Section 118.525 - Disclosure of return information.
- Section 118.535 - Appraisal by department; costs.
- Section 118.540 - Department agreements with taxing officials of other states.
- Section 118.610
- Section 118.620
- Section 118.630
- Section 118.640
- Section 118.650
- Section 118.660
- Section 118.670
- Section 118.680
- Section 118.690
- Section 118.700
- Section 118.810
- Section 118.820
- Section 118.830
- Section 118.840
- Section 118.855
- Section 118.860
- Section 118.865
- Section 118.870
- Section 118.875
- Section 118.880
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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