OAR 150-118: Inheritance Tax

21 rules in Division 118, Chapter 150 (Department of Revenue).

  1. OAR 150-118-0010: Definitions
  2. OAR 150-118-0020: Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax
  3. OAR 150-118-0030: Imposition of Tax
  4. OAR 150-118-0040: Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
  5. OAR 150-118-0050: Apportionment of Tax
  6. OAR 150-118-0060: Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent
  7. OAR 150-118-0070: Separate Oregon Elections
  8. OAR 150-118-0080: Elections
  9. OAR 150-118-0090: Due Dates and Extensions of Time to File
  10. OAR 150-118-0100: Property Values and Appraisals
  11. OAR 150-118-0110: Estate Tax Credit for Natural Resource Property
  12. OAR 150-118-0115: Natural Resource Property Exemption
  13. OAR 150-118-0120: Filing Requirements for Estate Tax Returns
  14. OAR 150-118-0130: Inheritance Tax Return; Extension of Time to File
  15. OAR 150-118-0140: Procedure for Determination
  16. OAR 150-118-0150: Extension of Time to Pay Tax
  17. OAR 150-118-0160: Estate Tax Receipt
  18. OAR 150-118-0170: Penalties and Interest
  19. OAR 150-118-0180: Refund of Excess Payment
  20. OAR 150-118-0190: Application for Determination of Estate Tax and Discharge from Personal Liability
  21. OAR 150-118-0200: Bond for Deferment of Tax