ORS 118.265
Application for determination of tax due

discharge from personal liability
rules

Text
Annotations

(1)

If the executor or trustee of an estate makes a written application to the Department of Revenue for a determination of the tax due under this chapter and discharge from personal liability therefor, the department shall notify the executor or trustee of the amount of tax due under this chapter. The department shall give this notice:

(a)

As soon as possible, and in any event within 18 months of the application; or

(b)

If the application is made before the return is filed, by the earliest of the following:

(A)

Eighteen months after the return is filed.

(B)

The expiration of the period prescribed for the assessment of the tax under ORS 305.265 (Deficiency notice).

(C)

The expiration of the period prescribed for the issuance of a notice of deficiency under ORS 314.410 (Time limit for notice of deficiency).

(2)

After payment of the amount in the notice, other than any amount for which the time for payment is extended by the department, the executor or trustee shall be discharged from personal liability for any deficiency in tax. The department shall furnish to the executor or trustee a receipt or writing showing the discharge.

(3)

The department shall adopt by rule policies and procedures for administration of applications under this section.

(4)

The expiration of the period prescribed for the issuance of a notice of deficiency concerning any tax due under this chapter shall be as provided under ORS 314.410 (Time limit for notice of deficiency). [2009 c.358 §2]

Note: 118.265 (Application for determination of tax due) 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.

Source: Section 118.265 — Application for determination of tax due; discharge from personal liability; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors118.html.

118.005
Definitions for ORS 118.005 to 118.540 118.007
Connection to federal law 118.010
Imposition and amount of tax in general 118.013
Taxable estate adjustment for Oregon special marital property 118.016
Oregon special marital property election 118.100
Time for filing return and paying tax 118.120
Qualified family-owned business interests 118.140
Credit based upon value of natural resource property 118.160
When tax return is required 118.165
Notice of deficiency 118.171
Application of ORS chapter 305 118.210
Liability for tax 118.225
Extension of time for payment 118.227
Time period for refund 118.230
Lien of tax 118.250
To whom tax payable 118.260
Penalties for delinquency, failure to file and fraud 118.265
Application for determination of tax due 118.270
Property from which tax is collectible 118.280
Power to sell for payment of tax 118.290
Duty of recipient when legacy payable out of property 118.300
Deferred payment election 118.310
Transfer of stock or obligations by foreign representative or trustee 118.350
Compromise and compounding tax 118.410
Jurisdiction of tax cases 118.510
Disposition of revenues 118.525
Disclosure of return information 118.535
Appraisal by department 118.540
Department agreements with taxing officials of other states 118.990
Penalties

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

ORS 118.265 Application for determination of tax due

(1)

(a)

(b)

(A)

(B)

(C)

(2)

(3)

(4)

ORS 118.265
Application for determination of tax due