Division 118 - INHERITANCE TAX

Section 150-118 - Repealed
Section 150-118.005 - Renumbered
Section 150-118.010 - Renumbered
Section 150-118.010(1) - Renumbered
Section 150-118.010(2) - Renumbered
Section 150-118.010(3) - Renumbered
Section 150-118.010(4)(b) - Renumbered
Section 150-118.010(7) - Renumbered
Section 150-118.010(8) - Renumbered
Section 150-118-0010 - Definitions
Section 150-118-0020 - Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax
Section 150-118-0030 - Imposition of Tax
Section 150-118-0040 - Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
Section 150-118-0050 - Apportionment of Tax
Section 150-118-0060 - Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent
Section 150-118-0070 - Separate Oregon Elections
Section 150-118-0080 - Elections
Section 150-118-0090 - Due Dates and Extensions of Time to File
Section 150-118-0100 - Property Values and Appraisals
Section 150-118.100(1) - Renumbered
Section 150-118.100(6) - Renumbered
Section 150-118-0110 - Estate Tax Credit for Natural Resource Property
Section 150-118-0120 - Filing Requirements for Estate Tax Returns
Section 150-118-0130 - Inheritance Tax Return; Extension of Time to File
Section 150-118.140 - Renumbered
Section 150-118-0140 - Procedure for Determination
Section 150-118-0150 - Extension of Time to Pay Tax
Section 150-118.160 - Renumbered
Section 150-118.160-(B) - Renumbered
Section 150-118-0160 - Estate Tax Receipt
Section 150-118-0170 - Penalties and Interest
Section 150-118.171 - Renumbered
Section 150-118-0180 - Refund of Excess Payment
Section 150-118-0190 - Application for Determination of Estate Tax and Discharge from Personal Liability
Section 150-118-0200 - Bond for Deferment of Tax
Section 150-118.225 - Renumbered
Section 150-118.250 - Renumbered
Section 150-118.250(1) - Renumbered
Section 150-118.260 - Renumbered
Section 150-118.260(6) - Renumbered
Section 150-118.265 - Renumbered
Section 150-118.300 - Renumbered