Oregon Code § 118.165·Enacted ·Last updated March 01, 2026
Statute Text
Notice
of deficiency.
(1)
At any time within three years after the date that an estate tax return is
filed, the Department of Revenue may give notice of deficiency as prescribed in
ORS 305.265.
(2) If the
department finds that the value of the gross estate has been undervalued on the
estate tax return by an amount greater than 25 percent, notice of deficiency
may given at any time within five years after the date that the return is
filed.
(3) The
limitations to the giving of notice of a deficiency provided in this section do
not apply to a deficiency resulting from a false or fraudulent estate tax
return or in a case where no return has been filed. [2011 c.526 §28]
Plain English Explanation
This Oregon statute addresses Notice
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 118.165
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Notice
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 118.165. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.