Oregon Revised Statutes Chapter 118 § 118.160 — When

When tax return is required; lists of property transfers and other data. (1) Except as provided in subsection (2) of this section: (a) An inheritance tax return is not required with respect to the estates of decedents who die on or after January 1, 1987, and before January 1, 2003, unless a federal estate tax return is required to be filed; (b) An inheritance tax return is not required with respect to the estates of decedents who die on or after: (A) January 1, 2003, and before January 1, 2004, unless the value of the gross estate is $700,000 or more; (B) January 1, 2004, and before January 1, 2005, unless the value of the gross estate is $850,000 or more; (C) January 1, 2005, and before January 1, 2006, unless the value of the gross estate is $950,000 or more; or (D) January 1, 2006, and before January 1, 2012, unless the value of the gross estate is $1 million or more; and (c) An estate tax return is not required with respect to the estates of decedents who die on or after January 1, 2012, unless the value of the gross estate is $1 million or more. (2) In every estate, whether or not subject to administration and whether or not a federal estate tax return is required to be filed, the executor shall at such times and in such manner as required by rules of the Department of Revenue, file with the department a return in a form provided by the department setting forth a list and description of all transfers of property, in trust or otherwise, made by the decedent in the lifetime of the decedent as a division or distribution of the estate of the decedent and any further data that the department requires to determine estate tax under this chapter. [Formerly 118.660; 1971 c.567 §5; 1977 c.666 §12; 1985 c.565 §10a; 1987 c.646 §5; 2003 c.806 §7; 2011 c.526 §8]