State Laws / Oregon / Oregon Revised Statutes Chapter 118

Oregon Revised Statutes Chapter 118

131 sections · Oregon

§ 118.007 — Connection to federal
§ 118.010 — Imposition and amount
§ 118.013 — Taxable estate
§ 118.016 — Oregon special marital
§ 118.100 — Time for filing return
§ 118.120 — Qualified family-owned
§ 118.140 — Credit based upon value
§ 118.145 — Natural resource
§ 118.152 — Credit allowed for use
§ 118.160 — When tax return is
§ 118.171 — Application of ORS
§ 118.225 — Extension of time for
§ 118.227 — Time period for refund
§ 118.230 — Lien of tax; liability
§ 118.250 — To whom tax payable;
§ 118.260 — Penalties for
§ 118.265 — Application for
§ 118.270 — Property from which tax
§ 118.280 — Power to sell for
§ 118.290 — Duty of recipient when
§ 118.300 — Deferred payment
§ 118.310 — Transfer of stock or
§ 118.350 — Compromise and
§ 118.410 — Jurisdiction of tax
§ 118.510 — Disposition of revenues
§ 118.525 — Disclosure of return
§ 118.535 — Appraisal by
§ 118.540 — Department agreements
§ 118.990 — Penalties
§ 118.005 — Definitions for ORS 118.005 to 118.540
§ 118.007 — Connection to federal law; meaning of terms
§ 118.009 — [2003 c.806 §1a; repealed by 2011
§ 118.010 — Imposition and amount of tax in general; Oregon taxable estate; out-of-state
§ 118.013 — Taxable estate adjustment for Oregon special marital property; rules
§ 118.016 — (1)
§ 118.016 — Oregon
§ 118.019 — [2005 c.124 §4; repealed by 2011
§ 118.020 — [Amended by 1961 c.455 §1; 1963
§ 118.025 — [1987 c.646 §12; 1989 c.625 §80;
§ 118.030 — [Repealed by 1997 c.99 §24]
§ 118.035 — [1973 c.759 §2; 1975 c.685 §4;
§ 118.037 — [1975 c.685 §2; repealed by 1977
§ 118.040 — [Amended by 1959 c.418 §2; 1977
§ 118.050 — [Amended by 1955 c.727 §2; 1963
§ 118.060 — [Repealed by 1997 c.99 §24]
§ 118.070 — [Amended by 1955 c.727 §3; 1959
§ 118.075 — [1963 c.435 §6; 1969 c.493 §75;
§ 118.080 — [Amended by 1959 c.418 §4; 1961
§ 118.085 — [1971 c.593 §2; repealed by 1997
§ 118.090 — [Amended by 1963 c.68 §1; 1977
§ 118.095 — [1969 c.112 §1; repealed by 1977
§ 118.100 — Time
§ 118.010 — shall take effect at and accrue upon the death of the decedent. A
§ 118.110 — [Amended by 1953 c.704 §1; 1961
§ 118.120 — Qualified family-owned business interests; additional tax
§ 118.140 — Credit
§ 118.145 — Natural
§ 118.145 — was added to and made a
§ 118.150 — [Formerly 118.640; 1971 c.652 §2;
§ 118.152 — Credit
§ 118.152 — was added to and made a
§ 118.155 — [1973 c.503 §13; 1975 c.762 §5;
§ 118.160 — When
§ 118.165 — Notice
§ 118.170 — [1969 c.591 §221; 1971 c.567 §6;
§ 118.171 — Application of ORS chapter 305
§ 118.180 — [Formerly 118.700; 1971 c.567 §7;
§ 118.190 — [1973 c.100 §2; repealed by 1977
§ 118.210 — Liability for tax
§ 118.220 — [Amended by 1973 c.254 §1; 1975
§ 118.225 — Extension of time for payment
§ 118.227 — Time
§ 118.227 — was added to and made a
§ 118.230 — Lien
§ 118.005 — to 118.540 is a lien upon the property embraced in any inheritance,
§ 118.240 — [Amended by 1973 c.254 §2; 1997
§ 118.250 — To
§ 118.260 — Penalties for delinquency, failure to file and fraud; interest; deposit where
§ 118.540 — are not paid on or before the date on which payment of the tax is
§ 118.265 — Application for determination of tax due; discharge from personal liability;
§ 118.265 — was added to and made a
§ 118.270 — Property from which tax is collectible
§ 118.280 — Power
§ 118.540 — shall constitute a lien upon said property prior and superior to the
§ 118.290 — Duty
§ 118.300 — Deferred payment election; bond or letter of credit
§ 118.310 — Transfer of stock or obligations by foreign representative or trustee; payment
§ 118.320 — [Amended by 1969 c.178 §1; 1973
§ 118.330 — [Amended by 1969 c.178 §2;
§ 118.340 — [Amended by 1973 c.254 §5;
§ 118.350 — Compromise and compounding tax; approval by court; proceedings in case of
§ 118.360 — [Amended by 1959 c.273 §2;
§ 118.370 — [Amended by 1955 c.727 §5; 1959
§ 118.380 — [Amended by 1959 c.273 §4; 1967
§ 118.390 — [Amended by 1971 c.296 §1; 1971
§ 118.410 — Jurisdiction of tax cases
§ 118.420 — [Amended by 1963 c.68 §2; 1967
§ 118.440 — [Amended by 1961 c.455 §6; 1973
§ 118.450 — [1967 c.161 §1; 1973 c.254 §7;
§ 118.460 — [Amended by 1975 c.762 §12;
§ 118.470 — [Amended by 1955 c.727 §6; 1973
§ 118.480 — [Repealed by 1975 c.762 §19]
§ 118.490 — [Repealed by 1981 c.705 §8]
§ 118.500 — [Repealed by 1969 c.591 §305]
§ 118.510 — Disposition of revenues
§ 118.520 — [Repealed by 1959 c.273 §8]
§ 118.525 — Disclosure of return information
§ 118.535 — Appraisal by department; costs
§ 118.535 — was added to and made a
§ 118.540 — Department agreements with taxing officials of other states
§ 118.610 — [Amended by 1967 c.131 §1;
§ 118.620 — [Repealed by 1969 c.591 §305]
§ 118.630 — [Amended by 1963 c.68 §3; repealed
§ 118.640 — [Amended by 1961 c.455 §7; 1969
§ 118.650 — [Amended by 1959 c.273 §5; 1963
§ 118.660 — [Amended by 1955 c.727 §7; 1963
§ 118.670 — [Repealed by 1969 c.591 §305]
§ 118.680 — [Amended by 1963 c.68 §6; repealed
§ 118.690 — [Repealed by 1969 c.591 §305]
§ 118.700 — [Amended by 1963 c.68 §7; 1969
§ 118.810 — [Repealed by 2011 c.526 §29]
§ 118.820 — [Repealed by 2011 c.526 §29]
§ 118.830 — [Amended by 2003 c.576 §382; 2009
§ 118.840 — [Repealed by 2011 c.526 §29]
§ 118.855 — [1959 c.573 §1; repealed by 2011
§ 118.860 — [1959 c.573 §2; 1991 c.249 §16;
§ 118.865 — [1959 c.573 §§3,5; 1987 c.758 §9;
§ 118.870 — [1959 c.573 §4; 2009 c.33 §4;
§ 118.875 — [1959 c.573 §6; 1975 c.593 §4;
§ 118.880 — [1959 c.573 §7; repealed by 2011
§ 118.990 — Penalties