Oregon Law
Law as of Jan 1, 2024
Chapter contents
118.005Definitions for ORS 118.005 to 118.540 118.007Connection to federal law; meaning of terms 118.009[2003 c.806 §1a; repealed by 2011 c.526 §29] 118.010Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules 118.013Taxable estate adjustment for Oregon special marital property; rules 118.016Oregon special marital property election; rules; form 118.019[2005 c.124 §4; repealed by 2011 c.526 §29] 118.020[Amended by 1961 c.455 §1; 1963 c.135 §1; 1971 c.652 §1; 1973 c.793 §1; 1977 c.666 §3; 1987 c.293 §67; repealed by 1997 c.99 §24] 118.025[1987 c.646 §12; 1989 c.625 §80; repealed by 1997 c.99 §24] 118.030[Repealed by 1997 c.99 §24] 118.035[1973 c.759 §2; 1975 c.685 §4; 1977 c.666 §4; 1989 c.224 §8; repealed by 1997 c.99 §24] 118.037[1975 c.685 §2; repealed by 1977 c.666 §36] 118.040[Amended by 1959 c.418 §2; 1977 c.666 §5; repealed by 1997 c.99 §24] 118.050[Amended by 1955 c.727 §2; 1963 c.392 §1; 1967 c.485 §1; 1975 c.687 §1; 1977 c.666 §6; repealed by 1997 c.99 §24] 118.060[Repealed by 1997 c.99 §24] 118.070[Amended by 1955 c.727 §3; 1959 c.418 §3; 1961 c.455 §2; 1963 c.283 §1; 1965 c.470 §2; 1969 c.493 §74; 1973 c.132 §1; 1973 c.299 §1; 1973 c.703 §1; 1975 c.762 §2; 1977 c.666 §7; 1983 c.632 §1; repealed by 1997 c.99 §24] 118.075[1963 c.435 §6; 1969 c.493 §75; repealed by 1977 c.666 §36] 118.080[Amended by 1959 c.418 §4; 1961 c.455 §3; 1973 c.703 §2; 1975 c.762 §3; 1977 c.666 §8; repealed by 1997 c.99 §24] 118.085[1971 c.593 §2; repealed by 1997 c.99 §24] 118.090[Amended by 1963 c.68 §1; 1977 c.666 §16; repealed by 1997 c.99 §24] 118.095[1969 c.112 §1; repealed by 1977 c.666 §36] 118.100Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation disqualification 118.110[Amended by 1953 c.704 §1; 1961 c.455 §4; 1973 c.268 §1; 1975 c.685 §5; 1977 c.666 §10; 1979 c.582 §2; repealed by 1997 c.99 §24] 118.120Qualified family-owned business interests; additional tax 118.140Credit based upon value of natural resource property; rules 118.145Natural resource property exempted 118.150[Formerly 118.640; 1971 c.652 §2; 1973 c.498 §1; 1975 c.762 §4; 1977 c.666 §11; 1985 c.761 §1; repealed by 1997 c.99 §24] 118.152Credit allowed for use of small forest owner minimum option 118.155[1973 c.503 §13; 1975 c.762 §5; 1977 c.666 §11a; 1979 c.553 §12; 1981 c.804 §70; 1991 c.459 §341; repealed by 1997 c.99 §24] 118.160When tax return is required; lists of property transfers and other data 118.165Notice of deficiency 118.170[1969 c.591 §221; 1971 c.567 §6; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.170)] 118.171Application of ORS chapter 305 118.180[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)] 118.190[1973 c.100 §2; repealed by 1977 c.870 §59] 118.210Liability for tax 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] 118.225Extension of time for payment 118.227Time period for refund 118.230Lien of tax; liability for payment; assessment and collection of taxes 118.240[Amended by 1973 c.254 §2; 1997 c.99 §11; repealed by 2011 c.526 §29] 118.250To whom tax payable; issuing receipts 118.260Penalties for delinquency, failure to file and fraud; interest; deposit where tax not determined 118.265Application for determination of tax due; discharge from personal liability; rules 118.270Property from which tax is collectible 118.280Power to sell for payment of tax; tax lien transferred to proceeds when property of estate sold or mortgaged 118.290Duty of recipient when legacy payable out of property; legacy for limited period 118.300Deferred payment election; bond or letter of credit 118.310Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer 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] 118.330[Amended by 1969 c.178 §2; repealed by 1975 c.762 §19] 118.340[Amended by 1973 c.254 §5; repealed by 1975 c.762 §19] 118.350Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property 118.360[Amended by 1959 c.273 §2; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.360)] 118.370[Amended by 1955 c.727 §5; 1959 c.273 §3; 1971 c.567 §9; repealed by 1985 c.85 §13] 118.380[Amended by 1959 c.273 §4; 1967 c.162 §1; repealed by 1971 c.652 §4] 118.390[Amended by 1971 c.296 §1; 1971 c.621 §24; repealed by 1973 c.254 §6] 118.410Jurisdiction of tax cases 118.420[Amended by 1963 c.68 §2; 1967 c.132 §1; repealed by 1969 c.591 §305] 118.440[Amended by 1961 c.455 §6; 1973 c.338 §1; 1979 c.516 §1; repealed by 1985 c.565 §10c] 118.450[1967 c.161 §1; 1973 c.254 §7; 1975 c.593 §3; repealed by 1997 c.99 §24] 118.460[Amended by 1975 c.762 §12; repealed by 1979 c.516 §6] 118.470[Amended by 1955 c.727 §6; 1973 c.254 §8; repealed by 2011 c.526 §29] 118.480[Repealed by 1975 c.762 §19] 118.490[Repealed by 1981 c.705 §8] 118.500[Repealed by 1969 c.591 §305] 118.510Disposition of revenues 118.520[Repealed by 1959 c.273 §8] 118.525Disclosure of return information 118.535Appraisal by department; costs 118.540Department agreements with taxing officials of other states 118.610[Amended by 1967 c.131 §1; repealed by 1969 c.591 §305] 118.620[Repealed by 1969 c.591 §305] 118.630[Amended by 1963 c.68 §3; repealed by 1969 c.591 §305] 118.640[Amended by 1961 c.455 §7; 1969 c.591 §218; renumbered 118.150] 118.650[Amended by 1959 c.273 §5; 1963 c.68 §4; 1967 c.133 §1; repealed by 1969 c.591 §305] 118.660[Amended by 1955 c.727 §7; 1963 c.68 §5; 1969 c.111 §1; 1969 c.591 §219; renumbered 118.160] 118.670[Repealed by 1969 c.591 §305] 118.680[Amended by 1963 c.68 §6; repealed by 1969 c.591 §305] 118.690[Repealed by 1969 c.591 §305] 118.700[Amended by 1963 c.68 §7; 1969 c.198 §58; 1969 c.591 §222; renumbered 118.180] 118.810[Repealed by 2011 c.526 §29] 118.820[Repealed by 2011 c.526 §29] 118.830[Amended by 2003 c.576 §382; 2009 c.33 §3; repealed by 2011 c.526 §29] 118.840[Repealed by 2011 c.526 §29] 118.855[1959 c.573 §1; repealed by 2011 c.526 §29] 118.860[1959 c.573 §2; 1991 c.249 §16; repealed by 2011 c.526 §29] 118.865[1959 c.573 §§3,5; 1987 c.758 §9; repealed by 2011 c.526 §29] 118.870[1959 c.573 §4; 2009 c.33 §4; repealed by 2011 c.526 §29] 118.875[1959 c.573 §6; 1975 c.593 §4; repealed by 2011 c.526 §29] 118.880[1959 c.573 §7; repealed by 2011 c.526 §29] 118.990Penalties

Chapter 118 — Estate Tax

ORS 118.265 Application for determination of tax due; discharge from personal liability; rules

(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.

(C)

The expiration of the period prescribed for the issuance of a notice of deficiency under ORS 314.410.

(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.

Note: 118.265 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.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.