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2017 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- Section 118.009 [2003 c.806 §1a; repealed by 2011 c.526 §29]
- 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- Section 118.019 [2005 c.124 §4; repealed by 2011 c.526 §29]
- Section 118.020 [Amended by 1961 c.455 §1; 1963 c.135 §1; 1971 c.652 §1; 1973 c.793 §1; 1977 c.666 §3; 1987 c.293 §67; repealed by 1997 c.99 §24]
- Section 118.025 [1987 c.646 §12; 1989 c.625 §80; repealed by 1997 c.99 §24]
- Section 118.030 [Repealed by 1997 c.99 §24]
- Section 118.035 [1973 c.759 §2; 1975 c.685 §4; 1977 c.666 §4; 1989 c.224 §8; repealed by 1997 c.99 §24]
- Section 118.037 [1975 c.685 §2; repealed by 1977 c.666 §36]
- Section 118.040 [Amended by 1959 c.418 §2; 1977 c.666 §5; repealed by 1997 c.99 §24]
- Section 118.050 [Amended by 1955 c.727 §2; 1963 c.392 §1; 1967 c.485 §1; 1975 c.687 §1; 1977 c.666 §6; repealed by 1997 c.99 §24]
- Section 118.060 [Repealed by 1997 c.99 §24]
- Section 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c.470 §2; 1969 c.493 §74; 1973 c.132 §1; 1973 c.299 §1; 1973 c.703 §1; 1975 c.762 §2; 1977 c.666 §7; 1983 c.632 §1; repealed by 1997 c.99 §24]
- Section 118.075 [1963 c.435 §6; 1969 c.493 §75; repealed by 1977 c.666 §36]
- Section 118.080 [Amended by 1959 c.418 §4; 1961 c.455 §3; 1973 c.703 §2; 1975 c.762 §3; 1977 c.666 §8; repealed by 1997 c.99 §24]
- Section 118.085 [1971 c.593 §2; repealed by 1997 c.99 §24]
- Section 118.090 [Amended by 1963 c.68 §1; 1977 c.666 §16; repealed by 1997 c.99 §24]
- Section 118.095 [1969 c.112 §1; repealed by 1977 c.666 §36]
- Section 118.100 - Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation disqualification.
- Section 118.110 [Amended by 1953 c.704 §1; 1961 c.455 §4; 1973 c.268 §1; 1975 c.685 §5; 1977 c.666 §10; 1979 c.582 §2; repealed by 1997 c.99 §24]
- Section 118.120 - Qualified family-owned business interests; additional tax.
- Section 118.140 - Credit based upon value of natural resource property; rules.
- Section 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]
- Section 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]
- Section 118.160 - When tax return is required; lists of property transfers and other data.
- Section 118.165 - Notice of deficiency.
- Section 118.170 [1969 c.591 §221; 1971 c.567 §6; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.170)]
- Section 118.171 - Application of ORS chapter 305.
- Section 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)]
- Section 118.190
- Section 118.210 - Liability for tax.
- Section 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]
- 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 [Amended by 1973 c.254 §2; 1997 c.99 §11; repealed by 2011 c.526 §29]
- 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 [Amended by 1969 c.178 §1; 1973 c.254 §4; 1975 c.762 §11; 1985 c.85 §6; repealed by 1987 c.646 §9]
- Section 118.330 [Amended by 1969 c.178 §2; repealed by 1975 c.762 §19]
- Section 118.340 [Amended by 1973 c.254 §5; repealed by 1975 c.762 §19]
- 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 [Amended by 1959 c.273 §2; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.360)]
- Section 118.370 [Amended by 1955 c.727 §5; 1959 c.273 §3; 1971 c.567 §9; repealed by 1985 c.85 §13]
- Section 118.380 [Amended by 1959 c.273 §4; 1967 c.162 §1; repealed by 1971 c.652 §4]
-
Section 118.390
[Amended by 1971 c.296 §1; 1971 c.621 §24; repealed by 1973 c.254 §6]
ADMINISTRATION OF
- Section 118.410 - Jurisdiction of tax cases.
- Section 118.420 [Amended by 1963 c.68 §2; 1967 c.132 §1; repealed by 1969 c.591 §305]
- Section 118.440 [Amended by 1961 c.455 §6; 1973 c.338 §1; 1979 c.516 §1; repealed by 1985 c.565 §10c]
- Section 118.450 [1967 c.161 §1; 1973 c.254 §7; 1975 c.593 §3; repealed by 1997 c.99 §24]
- Section 118.460 [Amended by 1975 c.762 §12; repealed by 1979 c.516 §6]
- Section 118.470 [Amended by 1955 c.727 §6; 1973 c.254 §8; repealed by 2011 c.526 §29]
- Section 118.480 [Repealed by 1975 c.762 §19]
- Section 118.490 [Repealed by 1981 c.705 §8]
- Section 118.500 [Repealed by 1969 c.591 §305]
- Section 118.510 - Disposition of revenues.
- Section 118.520 [Repealed by 1959 c.273 §8]
- 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 [Amended by 1967 c.131 §1; repealed by 1969 c.591 §305]
- Section 118.620 [Repealed by 1969 c.591 §305]
- Section 118.630 [Amended by 1963 c.68 §3; repealed by 1969 c.591 §305]
- Section 118.640
- Section 118.650 [Amended by 1959 c.273 §5; 1963 c.68 §4; 1967 c.133 §1; repealed by 1969 c.591 §305]
- Section 118.660
- Section 118.670 [Repealed by 1969 c.591 §305]
- Section 118.680 [Amended by 1963 c.68 §6; repealed by 1969 c.591 §305]
- Section 118.690 [Repealed by 1969 c.591 §305]
- Section 118.700
- Section 118.810 [Repealed by 2011 c.526 §29]
- Section 118.820 [Repealed by 2011 c.526 §29]
- Section 118.830 [Amended by 2003 c.576 §382; 2009 c.33 §3; repealed by 2011 c.526 §29]
- Section 118.840 [Repealed by 2011 c.526 §29]
- Section 118.855 [1959 c.573 §1; repealed by 2011 c.526 §29]
- Section 118.860 [1959 c.573 §2; 1991 c.249 §16; repealed by 2011 c.526 §29]
- Section 118.865 [1959 c.573 §§3,5; 1987 c.758 §9; repealed by 2011 c.526 §29]
- Section 118.870 [1959 c.573 §4; 2009 c.33 §4; repealed by 2011 c.526 §29]
- Section 118.875 [1959 c.573 §6; 1975 c.593 §4; repealed by 2011 c.526 §29]
- Section 118.880 [1959 c.573 §7; repealed by 2011 c.526 §29]
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