1. (1) The executor may apply to the department for a determination of tax due and discharge from personal liability of estate tax.

2. (2) The written application must include the following information:

   1. (a) The name and date of death of the decedent;
   2. (b) The decedent's Social Security Number;
   3. (c) If the executor applies before filing the estate tax return, a copy of the decedent’s will, the decedent’s trust, or other document indicating the person is authorized to act on behalf of the estate.
3. (3) The discharge does not apply to tax liability resulting from assets of the decedent's estate that are still in the possession or control of the executor.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 118.265

History

Renumbered from 150-118.265, 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