OAR 150-118-0160: Estate Tax Receipt

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

A receipt issued by the department as required by ORS 118.250 to an executor, trustee or other payor is not a final determination of the estate tax liability; the department may determine that an estate owes additional tax under ORS 118.010.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 118.250

History: Renumbered from 150-118.250, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 Renumbered from 150-118.250(1), REV 8-2013, f. & cert. ef. 12-26-13 Renumbered from 150-118.250(1), REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 RD 4-1997, f. 9-12-97, cert. ef. 12-31-97 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 12-31-77 9-74

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Official source: https://secure.sos.state.or.us/oard/