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Compromise of Tax | Midpage
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Oregon Revised Statutes
Title 12
Chapter 118
Compromise of Tax
Compromise of Tax
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