- (1) If the estate is required to file a federal estate tax return, the executor must include a complete copy of the federal return, schedules, and supporting documents with the Oregon estate tax return.
- (2) If the estate is not required to file a federal estate tax return, the executor must prepare and include with the Oregon estate tax return the federal schedules and supporting documents that would have been required to be filed if the estate had been required to file a federal estate tax return.
Statutory/Other Authority
ORS 305.100 & 118.140
Statutes/Other Implemented
ORS 118.101
History
Renumbered from 150-118.160, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16
REV 8-2013, f. & cert. ef. 12-26-13
REV 6-2012, f. 7-20-12, cert. ef. 8-1-12
Repealed by TC 19-1979, f. 12-20-79, cert. ef. 12-31-79
TC 9-1978, f. 12-5-78, cert. ef. 12-31-78, Renumbered from 150-118.160(2);