Oregon Code § 118.171·Enacted ·Last updated March 01, 2026
Statute Text
Application of ORS chapter 305.
The provisions of ORS chapter 305 as to the audit and examination of reports
and returns, determination of deficiencies, assessments, claims for refund,
conferences and appeals to the Oregon Tax Court, and the procedures relating
thereto, shall apply to the determination of estate taxes under this chapter,
except where the context requires otherwise. [1977 c.870 §17 (enacted in lieu
of 118.170, 118.180 and 118.360); 1995 c.650 §50; 2011 c.526 §9]
Plain English Explanation
This Oregon statute addresses Application of ORS chapter 305. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 118.171
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Application of ORS chapter 305. 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 § 118.171. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.