A receipt issued by the department as required by ORS 118.250 to an executor, trustee or other payor is not a final determination of the estate tax liability; the department may determine that an estate owes additional tax under ORS 118.010.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 118.250

History

Renumbered from 150-118.250, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16
Renumbered from 150-118.250(1), REV 8-2013, f. & cert. ef. 12-26-13
Renumbered from 150-118.250(1), REV 6-2012, f. 7-20-12, cert. ef. 8-1-12
RD 4-1997, f. 9-12-97, cert. ef. 12-31-97
RD 15-1987, f. 12-10-87, cert. ef. 12-31-87
12-31-77
9-74