Or. Admin. R. 150-118-0160 - Estate Tax Receipt
Current through Register Vol. 61, No. 4, April 1, 2022
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 118.250
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