ORS Chapter 118 - Estate Tax - 2020 Oregon Revised Statutes

General Provisions

§ 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

Lien; Payment; Compromise of Tax

§ 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

Administration of Estate Tax Act

§ 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

Penalties

Source:

Legislative Counsel Committee, CHAPTER 118—Estate Tax, https://www.oregonlegislature.gov/bills_laws/ors/ors118.html (2019) (last accessed May 16, 2020). Currency Information