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. - (1) "Beneficiary" means the recipient of a beneficial interest in...

Section 118.010 - Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules. - (a) "Nonresident decedent" means an individual who is domiciled outside...

Section 118.013 - Taxable estate adjustment for Oregon special marital property; rules. - (2) Oregon special marital property consists of any trust or...

Section 118.016 - Oregon special marital property election; rules; form. - (a) By attaching a statement to the estate tax return...

Section 118.100 - Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation disqualification. - (2) If the amount of federal estate tax reported on...

Section 118.120 - Qualified family-owned business interests; additional tax. - (a) The value of the interest was originally taken as...

Section 118.140 - Credit based upon value of natural resource property; rules. - (a) "Adjusted gross estate" means the value of the gross...

Section 118.160 - When tax return is required; lists of property transfers and other data. - (a) An inheritance tax return is not required with respect...

Section 118.165 - Notice of deficiency. - (2) If the department finds that the value of the...

Section 118.190 - LIEN; PAYMENT;

Section 118.225 - Extension of time for payment. - (2) The extension under this section shall be for a...

Section 118.227 - Time period for refund. - Note: 118.227 was added to and made a part of...

Section 118.230 - Lien of tax; liability for payment; assessment and collection of taxes. - (2) Taxes imposed under ORS 118.005 to 118.540 may be...

Section 118.250 - To whom tax payable; issuing receipts. - (2) The department shall give the personal representative, trustee or...

Section 118.260 - Penalties for delinquency, failure to file and fraud; interest; deposit where tax not determined. - (2) If the failure to file a return continues for...

Section 118.265 - Application for determination of tax due; discharge from personal liability; rules. - (a) As soon as possible, and in any event within...

Section 118.280 - Power to sell for payment of tax; tax lien transferred to proceeds when property of estate sold or mortgaged. - (2) Any part of the gross estate sold for the...

Section 118.290 - Duty of recipient when legacy payable out of property; legacy for limited period. - (2) If any bequest or legacy is given in money...

Section 118.350 - Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property. - (2) In any suit or action involving the title to...

Section 118.525 - Disclosure of return information. - (2) As used in this section: (a) "Officer," "employee" or...

Section 118.535 - Appraisal by department; costs. - (2) The cost of the appraisal including the appraiser’s fee...

Section 118.990 - Penalties. - (2) Any person who willfully makes a false statement in...