Oregon Code — 118
Browse 32 sections in division 118 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 118.005. Definitions for ORS 118.005 to 118.540
- § 118.007. Connection to federal law; meaning of terms
- § 118.010. Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules
- § 118.013. Taxable estate adjustment for Oregon special marital property; rules
- § 118.016. Oregon special marital property election; rules; form
- § 118.100. Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation disqualification
- § 118.120. Qualified family-owned business interests; additional tax
- § 118.140. Credit based upon value of natural resource property; rules
- § 118.145. Natural resource property exempted
- § 118.152. Credit allowed for use of small forest owner minimum option
- § 118.160. When tax return is required; lists of property transfers and other data
- § 118.165. Notice of deficiency
- § 118.171. Application of ORS chapter 305
- § 118.210. Liability for tax
- § 118.225. Extension of time for payment
- § 118.227. Time period for refund
- § 118.230. Lien of tax; liability for payment; assessment and collection of taxes
- § 118.250. To whom tax payable; issuing receipts
- § 118.260. Penalties for delinquency, failure to file and fraud; interest; deposit where tax not determined
- § 118.265. Application for determination of tax due; discharge from personal liability; rules
- § 118.270. Property from which tax is collectible
- § 118.280. Power to sell for payment of tax; tax lien transferred to proceeds when property of estate sold or mortgaged
- § 118.290. Duty of recipient when legacy payable out of property; legacy for limited period
- § 118.300. Deferred payment election; bond or letter of credit
- § 118.310. Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer
- § 118.350. Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property
- § 118.410. Jurisdiction of tax cases
- § 118.510. Disposition of revenues
- § 118.525. Disclosure of return information
- § 118.535. Appraisal by department; costs
- § 118.540. Department agreements with taxing officials of other states
- § 118.990. Penalties