Oregon Law
Law as of Jan 1, 2026
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for ORS 118.005 to 118.540 118.007Connection to federal law; meaning of terms 118.009[2003 c.806 §1a; repealed by 2011 c.526 §29] 118.010Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules 118.013Taxable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special marital property; rules 118.016Oregon special marital property election; rules; form 118.019[2005 c.124 §4; repealed by 2011 c.526 §29] 118.020[Amended by 1961 c.455 §1; 1963 c.135 §1; 1971 c.652 §1; 1973 c.793 §1; 1977 c.666 §3; 1987 c.293 §67; repealed by 1997 c.99 §24] 118.025[1987 c.646 §12; 1989 c.625 §80; repealed by 1997 c.99 §24] 118.030[Repealed by 1997 c.99 §24] 118.035[1973 c.759 §2; 1975 c.685 §4; 1977 c.666 §4; 1989 c.224 §8; repealed by 1997 c.99 §24] 118.037[1975 c.685 §2; repealed by 1977 c.666 §36] 118.040[Amended by 1959 c.418 §2; 1977 c.666 §5; repealed by 1997 c.99 §24] 118.050[Amended by 1955 c.727 §2; 1963 c.392 §1; 1967 c.485 §1; 1975 c.687 §1; 1977 c.666 §6; repealed by 1997 c.99 §24] 118.060[Repealed by 1997 c.99 §24] 118.070[Amended by 1955 c.727 §3; 1959 c.418 §3; 1961 c.455 §2; 1963 c.283 §1; 1965 c.470 §2; 1969 c.493 §74; 1973 c.132 §1; 1973 c.299 §1; 1973 c.703 §1; 1975 c.762 §2; 1977 c.666 §7; 1983 c.632 §1; repealed by 1997 c.99 §24] 118.075[1963 c.435 §6; 1969 c.493 §75; repealed by 1977 c.666 §36] 118.080[Amended by 1959 c.418 §4; 1961 c.455 §3; 1973 c.703 §2; 1975 c.762 §3; 1977 c.666 §8; repealed by 1997 c.99 §24] 118.085[1971 c.593 §2; repealed by 1997 c.99 §24] 118.090[Amended by 1963 c.68 §1; 1977 c.666 §16; repealed by 1997 c.99 §24] 118.095[1969 c.112 §1; repealed by 1977 c.666 §36] 118.100Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation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118.110[Amended by 1953 c.704 §1; 1961 c.455 §4; 1973 c.268 §1; 1975 c.685 §5; 1977 c.666 §10; 1979 c.582 §2; repealed by 1997 c.99 §24] 118.120Qualified family-owned business interests; additional tax 118.140Credit based upon value of natural resource property; rules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property exempted 118.150[Formerly 118.640; 1971 c.652 §2; 1973 c.498 §1; 1975 c.762 §4; 1977 c.666 §11; 1985 c.761 §1; repealed by 1997 c.99 §24] 118.152Credit allowed for use of small forest owner minimum option 118.155[1973 c.503 §13; 1975 c.762 §5; 1977 c.666 §11a; 1979 c.553 §12; 1981 c.804 §70; 1991 c.459 §341; repealed by 1997 c.99 §24] 118.160When tax return is required; lists of property transfers and other data 118.165Notice of deficiency 118.170[1969 c.591 §221; 1971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 118.990 Penalties

(1)

Failure, neglect or refusal by any person in possession or control of any record, file or paper containing information relating to the estate of a deceased person or any interest therein to exhibit the same upon the written request of the department specifying and describing such instrument is a misdemeanor.

(2)

Any person who willfully makes a false statement in a report required by ORS 118.160 shall be guilty of false swearing and upon conviction, shall be punished as provided by law.

(3)

Violation of ORS 118.525 is a Class C felony. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter.

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2026-01-01

2025 Oregon Revised Statutes — official online source