Note: 118.227 was added to and made a part of ORS chapter 118 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
Structure 2021 Oregon Revised Statutes
Volume : 03 - Landlord-Tenant, Domestic Relations, Probate
Section 118.005 - Definitions for ORS 118.005 to 118.540.
Section 118.013 - Taxable estate adjustment for Oregon special marital property; rules.
Section 118.016 - Oregon special marital property election; rules; form.
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 118.225 - 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 118.290 - Duty of recipient when legacy payable out of property; legacy for limited period.
Section 118.525 - Disclosure of return information.