Estate Tax

  1. Law
  2. Oregon Revised Statutes
  3. Landlord-Tenant, Domestic Relations, Probate
  4. Estate Tax

Checkout our iOS App for a better way to browser and research.

Section
118.005

Definitions for ORS 118.005 to 118.540.

Section
118.007

Connection to federal law; meaning of terms.

Section
118.009

[2003 c.806 §1a; repealed by 2011 c.526 §29]

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
118.019

[2005 c.124 §4; repealed by 2011 c.526 §29]

Section
118.020

[Amended by 1961 c.455 §1; 1963 c.135 §1; 1971 c.652 §1; 1973 c.793 §1; 1977 c.666 §3; 1987 c.293 §67; repealed by 1997 c.99 §24]

Section
118.025

[1987 c.646 §12; 1989 c.625 §80; repealed by 1997 c.99 §24]

Section
118.030

[Repealed by 1997 c.99 §24]

Section
118.035

[1973 c.759 §2; 1975 c.685 §4; 1977 c.666 §4; 1989 c.224 §8; repealed by 1997 c.99 §24]

Section
118.037

[1975 c.685 §2; repealed by 1977 c.666 §36]

Section
118.040

[Amended by 1959 c.418 §2; 1977 c.666 §5; repealed by 1997 c.99 §24]

Section
118.050

[Amended by 1955 c.727 §2; 1963 c.392 §1; 1967 c.485 §1; 1975 c.687 §1; 1977 c.666 §6; repealed by 1997 c.99 §24]

Section
118.060

[Repealed by 1997 c.99 §24]

Section
118.070

[Amended by 1955 c.727 §3; 1959 c.418 §3; 1961 c.455 §2; 1963 c.283 §1; 1965 c.470 §2; 1969 c.493 §74; 1973 c.132 §1; 1973 c.299 §1; 1973 c.703 §1; 1975 c.762 §2; 1977 c.666 §7; 1983 c.632 §1; repealed by 1997 c.99 §24]

Section
118.075

[1963 c.435 §6; 1969 c.493 §75; repealed by 1977 c.666 §36]

Section
118.080

[Amended by 1959 c.418 §4; 1961 c.455 §3; 1973 c.703 §2; 1975 c.762 §3; 1977 c.666 §8; repealed by 1997 c.99 §24]

Section
118.085

[1971 c.593 §2; repealed by 1997 c.99 §24]

Section
118.090

[Amended by 1963 c.68 §1; 1977 c.666 §16; repealed by 1997 c.99 §24]

Section
118.095

[1969 c.112 §1; repealed by 1977 c.666 §36]

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
118.110

[Amended by 1953 c.704 §1; 1961 c.455 §4; 1973 c.268 §1; 1975 c.685 §5; 1977 c.666 §10; 1979 c.582 §2; repealed by 1997 c.99 §24]

Section
118.120

Qualified family-owned business interests; additional tax.

Section
118.140

Credit based upon value of natural resource property; rules.

Section
118.150

[Formerly 118.640; 1971 c.652 §2; 1973 c.498 §1; 1975 c.762 §4; 1977 c.666 §11; 1985 c.761 §1; repealed by 1997 c.99 §24]

Section
118.155

[1973 c.503 §13; 1975 c.762 §5; 1977 c.666 §11a; 1979 c.553 §12; 1981 c.804 §70; 1991 c.459 §341; repealed by 1997 c.99 §24]

Section
118.160

When tax return is required; lists of property transfers and other data.

Section
118.165

Notice of deficiency.

Section
118.170

[1969 c.591 §221; 1971 c.567 §6; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.170)]

Section
118.171

Application of ORS chapter 305.

Section
118.180

[Formerly 118.700; 1971 c.567 §7; 1973 c.100 §1; 1975 c.762 §6; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.180)]

Section
118.190

Section 118.190

Section
118.210

Liability for tax.

Section
118.220

[Amended by 1973 c.254 §1; 1975 c.762 §7; 1977 c.666 §13; 1997 c.99 §9; repealed by 2011 c.526 §29]

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
118.240

[Amended by 1973 c.254 §2; 1997 c.99 §11; repealed by 2011 c.526 §29]

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
118.320

[Amended by 1969 c.178 §1; 1973 c.254 §4; 1975 c.762 §11; 1985 c.85 §6; repealed by 1987 c.646 §9]

Section
118.330

[Amended by 1969 c.178 §2; repealed by 1975 c.762 §19]

Section
118.340

[Amended by 1973 c.254 §5; repealed by 1975 c.762 §19]

Section
118.350

Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property.

Section
118.360

[Amended by 1959 c.273 §2; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.360)]

Section
118.370

[Amended by 1955 c.727 §5; 1959 c.273 §3; 1971 c.567 §9; repealed by 1985 c.85 §13]

Section
118.380

[Amended by 1959 c.273 §4; 1967 c.162 §1; repealed by 1971 c.652 §4]

Section
118.390

[Amended by 1971 c.296 §1; 1971 c.621 §24; repealed by 1973 c.254 §6]

Section
118.410

Jurisdiction of tax cases.

Section
118.420

[Amended by 1963 c.68 §2; 1967 c.132 §1; repealed by 1969 c.591 §305]

Section
118.440

[Amended by 1961 c.455 §6; 1973 c.338 §1; 1979 c.516 §1; repealed by 1985 c.565 §10c]

Section
118.450

[1967 c.161 §1; 1973 c.254 §7; 1975 c.593 §3; repealed by 1997 c.99 §24]

Section
118.460

[Amended by 1975 c.762 §12; repealed by 1979 c.516 §6]

Section
118.470

[Amended by 1955 c.727 §6; 1973 c.254 §8; repealed by 2011 c.526 §29]

Section
118.480

[Repealed by 1975 c.762 §19]

Section
118.490

[Repealed by 1981 c.705 §8]

Section
118.500

[Repealed by 1969 c.591 §305]

Section
118.510

Disposition of revenues.

Section
118.520

[Repealed by 1959 c.273 §8]

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
118.610

[Amended by 1967 c.131 §1; repealed by 1969 c.591 §305]

Section
118.620

[Repealed by 1969 c.591 §305]

Section
118.630

[Amended by 1963 c.68 §3; repealed by 1969 c.591 §305]

Section
118.640

Section 118.640

Section
118.650

[Amended by 1959 c.273 §5; 1963 c.68 §4; 1967 c.133 §1; repealed by 1969 c.591 §305]

Section
118.660

Section 118.660

Section
118.670

[Repealed by 1969 c.591 §305]

Section
118.680

[Amended by 1963 c.68 §6; repealed by 1969 c.591 §305]

Section
118.690

[Repealed by 1969 c.591 §305]

Section
118.700

Section 118.700

Section
118.810

[Repealed by 2011 c.526 §29]

Section
118.820

[Repealed by 2011 c.526 §29]

Section
118.830

[Amended by 2003 c.576 §382; 2009 c.33 §3; repealed by 2011 c.526 §29]

Section
118.840

[Repealed by 2011 c.526 §29]

Section
118.855

[1959 c.573 §1; repealed by 2011 c.526 §29]

Section
118.860

[1959 c.573 §2; 1991 c.249 §16; repealed by 2011 c.526 §29]

Section
118.865

[1959 c.573 §§3,5; 1987 c.758 §9; repealed by 2011 c.526 §29]

Section
118.870

[1959 c.573 §4; 2009 c.33 §4; repealed by 2011 c.526 §29]

Section
118.875

[1959 c.573 §6; 1975 c.593 §4; repealed by 2011 c.526 §29]

Section
118.880

[1959 c.573 §7; repealed by 2011 c.526 §29]

Section
118.990

Penalties.