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U.S. State Codes
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Oregon
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Volume : 03 - Landlord-Tena...
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Chapter 118 - Estate Tax
Chapter 118 - Estate Tax
Section 118.005 - Definitions for ORS 118.005 to 118.540.
Section 118.007 - Connection to federal law; meaning of terms.
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 118.171 - Application of ORS chapter 305.
Section 118.190
Section 118.210 - Liability for tax.
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 118.270 - 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 118.350 - Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property.
Section 118.410 - Jurisdiction of tax cases.
Section 118.510 - Disposition of revenues.
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 118.640
Section 118.660
Section 118.700
Section 118.990 - Penalties.