Or. Admin. R. ch. 150, div. 118 – Inheritance Tax | Midpage

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Oregon Administrative Rules

Division 118

Or. Admin. R. ch. 150, div. 118

Inheritance Tax

Department of Revenue

0010Definitions 0020Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax 0030Imposition of Tax 0040Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return 0050Apportionment of Tax 0060Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent 0070Separate Oregon Elections 0080Elections 0090Due Dates and Extensions of Time to File 0100Property Values and Appraisals 0110Estate Tax Credit for Natural Resource Property 0115Natural Resource Property Exemption 0120Filing Requirements for Estate Tax Returns 0130Inheritance Tax Return; Extension of Time to File 0140Procedure for Determination 0150Extension of Time to Pay Tax 0160Estate Tax Receipt 0170Penalties and Interest 0180Refund of Excess Payment 0190Application for Determination of Estate Tax and Discharge from Personal Liability 0200Bond for Deferment of Tax