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Tax Library
OR
Oregon Administrative Rules
Chapter 150
Division 118

Inheritance Tax

Division 118 - Inheritance TaxDivision 118 - Inheritance Tax

Previous Division 291 - Personal Income Tax Surplus Refund

150-118-0010 - Definitions 150-118-0020 - Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax 150-118-0030 - Imposition of Tax 150-118-0040 - Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return 150-118-0050 - Apportionment of Tax 150-118-0060 - Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent 150-118-0070 - Separate Oregon Elections 150-118-0080 - Elections 150-118-0090 - Due Dates and Extensions of Time to File 150-118-0100 - Property Values and Appraisals 150-118-0110 - Estate Tax Credit for Natural Resource Property 150-118-0115 - Natural Resource Property Exemption 150-118-0120 - Filing Requirements for Estate Tax Returns 150-118-0130 - Inheritance Tax Return; Extension of Time to File 150-118-0140 - Procedure for Determination 150-118-0150 - Extension of Time to Pay Tax 150-118-0160 - Estate Tax Receipt 150-118-0170 - Penalties and Interest 150-118-0180 - Refund of Excess Payment 150-118-0190 - Application for Determination of Estate Tax and Discharge From Personal Liability 150-118-0200 - Bond for Deferment of Tax

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