2021 Oregon Revised Statutes
Chapter 118 - Estate Tax
Section 118.190

2021 Oregon Revised Statutes

Volume : 03 - Landlord-Tenant, Domestic Relations, Probate

Chapter 118 - Estate Tax

Section 118.005 - Definitions for ORS 118.005 to 118.540.

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 118.100 - Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation disqualification.

Section 118.120 - Qualified family-owned business interests; additional tax.

Section 118.140 - Credit based upon value of natural resource property; rules.

Section 118.160 - When tax return is required; lists of property transfers and other data.

Section 118.165 - Notice of deficiency.

Section 118.190

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 118.250 - 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 118.280 - 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 118.350 - Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property.

Section 118.525 - Disclosure of return information.

Section 118.535 - Appraisal by department; costs.

Section 118.990 - Penalties.