ESTATE TAX
Courts, by, 118.350
Official publication aid
General Index
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7,201–7,300 of 10,087 entries · 90 printed pages
Printed page 65, column 2
ESTATE TAX
Family-owned business interest, 118.120
ESTATE TAX
Appeal and review
ESTATE TAX
(Generally), 111.025, 118.171, 118.410, 305.410
ESTATE TAX
Appraiser, witness, fee, 118.535
ESTATE TAX
Title suits, tax discovered due, 118.350
ESTATE TAX
Apportionment
ESTATE TAX
(Generally), 118.290
ESTATE TAX
Uniform Act
ESTATE TAX
(Generally), 116.313, 116.323, 116.333, 116.343, 116.353
ESTATE TAX
Bond of distributee, 116.333
ESTATE TAX
Construction, 116.383
ESTATE TAX
Definitions, 116.303
ESTATE TAX
Exemptions, deductions, credits, 116.343
ESTATE TAX
Foreign estates, 116.373
ESTATE TAX
Income interests, 116.353
ESTATE TAX
Recovery actions, 116.323, 116.333, 116.363, 116.373
ESTATE TAX
Temporary interests, remainders, 116.353
ESTATE TAX
Uncollectible shares, 116.363
ESTATE TAX
Appraisals
ESTATE TAX
(Generally), 33.610
ESTATE TAX
Department of Revenue appraisal by fee appraiser, 118.535
ESTATE TAX
Fee, appraisers, 118.535
ESTATE TAX
Arbitration, disputes with other states, 118.540
ESTATE TAX
Audits and examinations, procedure, 118.171
ESTATE TAX
Bequest payable from property or for limited period, 118.290
ESTATE TAX
Bonds and undertakings, securing payment, 116.083, 118.250, 118.300
ESTATE TAX
Certificate of no tax due, 118.250
ESTATE TAX
Charitable transfers, 116.343
ESTATE TAX
Collateral, payment, securing, 118.250
ESTATE TAX
Collection of tax
ESTATE TAX
See also Payment of tax, this topic
See PAYMENT OF TAX
ESTATE TAX
(Generally), 118.230
ESTATE TAX
Income tax returns, access, 305.193, 314.840
ESTATE TAX
Property subject to, 118.270
ESTATE TAX
Representative, by, 118.280, 118.290
ESTATE TAX
Revenues, disposition, 118.250, 118.510
ESTATE TAX
Commercial fishing, see Natural resource property, this topic
See NATURAL RESOURCE PROPERTY
ESTATE TAX
Compromises, 118.350
ESTATE TAX
Computation
ESTATE TAX
Calculation tables, 118.010
ESTATE TAX
Family-owned business interest, 118.120
ESTATE TAX
Natural resource property, credit, 118.140
ESTATE TAX
Oregon special marital property, 118.013
ESTATE TAX
Connection to federal laws, generally, 118.007
ESTATE TAX
Credits
ESTATE TAX
Apportionment, allowances, 116.343
ESTATE TAX
Natural resource property, see Natural resource property, this topic
See NATURAL RESOURCE PROPERTY
ESTATE TAX
Deductions
ESTATE TAX
Apportionment, allowances, 116.343
ESTATE TAX
Family-owned business interest, 118.120
ESTATE TAX
Marital gifts, trusts, 130.240
ESTATE TAX
Support, spouse, children, not deduction, 114.075
ESTATE TAX
Deficiencies
ESTATE TAX
Discharge, personal liability, personal representative or trustee, 118.265
ESTATE TAX
Interest, 118.260
ESTATE TAX
Notice of, 118.165
ESTATE TAX
Procedure, determination, 118.171
ESTATE TAX
Definitions
ESTATE TAX
(Generally), 118.005, 118.007, 118.010
ESTATE TAX
Natural resource property, 118.140, 118.145
ESTATE TAX
Delinquency penalty, 118.260
ESTATE TAX
Deposit where tax not determined, 118.260
ESTATE TAX
Determination, see Amount, fixing, this topic
See AMOUNT, FIXING
ESTATE TAX
Disclosure, returns, information, 118.525
ESTATE TAX
Domicile and residence, see Nonresident estates, this topic
See NONRESIDENT ESTATES
ESTATE TAX
Educational purposes, transfers, 116.343
ESTATE TAX
Exemptions
ESTATE TAX
Apportionment, allowances, 116.343
ESTATE TAX
Natural resource property, 118.145
ESTATE TAX
Extension, time, payment, 118.225
ESTATE TAX
Family-owned business interest, 118.120
ESTATE TAX
Farms and farming, see Natural resource property, this topic
See NATURAL RESOURCE PROPERTY
ESTATE TAX
Federal estate tax returns, changes, effect, 118.100
ESTATE TAX
Federal laws, connection to, generally, 118.007
ESTATE TAX
Fines, see Penalties, this topic
See PENALTIES
ESTATE TAX
Foreign
ESTATE TAX
Recovery from heirs, devisees, 116.373
ESTATE TAX
Representatives, payment, release, 116.263
ESTATE TAX
Stock transfers, 118.310
ESTATE TAX
Forestlands, see Natural resource property, this topic
See NATURAL RESOURCE PROPERTY
ESTATE TAX
Imposition of tax, generally, 118.010
ESTATE TAX
Interest
ESTATE TAX
(Generally), 118.260
ESTATE TAX
Apportionment, 116.323
ESTATE TAX
Liability for, 118.210
ESTATE TAX
Refunds, 118.100, 118.260
ESTATE TAX
Jurisdiction of courts, 111.025, 118.410, 305.410
ESTATE TAX
Legacy payable from property or for limited period, 118.290
ESTATE TAX
Liability for
ESTATE TAX
(Generally), 118.210
ESTATE TAX
Devisees, heirs, 116.363, 118.210
ESTATE TAX
Discharge, personal liability, personal representative or trustee, 118.265
ESTATE TAX
Foreign administrations, 116.263
ESTATE TAX
Personal representatives, 116.363, 118.210
ESTATE TAX
Lien of tax, 118.230, 118.280, 118.290
ESTATE TAX
Lists, property transfers and other data, personal representative, 118.160
ESTATE TAX
Literary purposes, transfers, 116.343
ESTATE TAX
Marital deduction gifts, trusts, 130.240
ESTATE TAX
Marital property, Oregon special, 118.013, 118.016