ORS 118.171: Application of ORS chapter 305.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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]
Administrative rules citing this section
- OAR 150-118-0010: Definitions — implements
- OAR 150-118-0020: Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax — implements
- OAR 150-118-0080: Elections — implements
- OAR 150-118-0140: Procedure for Determination — implements
This rule cites
- ORS chapter 305 — target_record_not_published
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors118.html