Division 118 - INHERITANCE TAX

  1. § 150-118 - Repealed
  2. § 150-118.005 - Renumbered
  3. § 150-118.010 - Renumbered
  4. § 150-118.010(1) - Renumbered
  5. § 150-118.010(2) - Renumbered
  6. § 150-118.010(3) - Renumbered
  7. § 150-118.010(4)(b) - Renumbered
  8. § 150-118.010(7) - Renumbered
  9. § 150-118.010(8) - Renumbered
  10. § 150-118-0010 - Definitions
  11. § 150-118-0020 - Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax
  12. § 150-118-0030 - Imposition of Tax
  13. § 150-118-0040 - Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
  14. § 150-118-0050 - Apportionment of Tax
  15. § 150-118-0060 - Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent
  16. § 150-118-0070 - Separate Oregon Elections
  17. § 150-118-0080 - Elections
  18. § 150-118-0090 - Due Dates and Extensions of Time to File
  19. § 150-118-0100 - Property Values and Appraisals
  20. § 150-118.100(1) - Renumbered
  21. § 150-118.100(6) - Renumbered
  22. § 150-118-0110 - Estate Tax Credit for Natural Resource Property
  23. § 150-118-0120 - Filing Requirements for Estate Tax Returns
  24. § 150-118-0130 - Inheritance Tax Return; Extension of Time to File
  25. § 150-118.140 - Renumbered
  26. § 150-118-0140 - Procedure for Determination
  27. § 150-118-0150 - Extension of Time to Pay Tax
  28. § 150-118.160 - Renumbered
  29. § 150-118.160-(B) - Renumbered
  30. § 150-118-0160 - Estate Tax Receipt
  31. § 150-118-0170 - Penalties and Interest
  32. § 150-118.171 - Renumbered
  33. § 150-118-0180 - Refund of Excess Payment
  34. § 150-118-0190 - Application for Determination of Estate Tax and Discharge from Personal Liability
  35. § 150-118-0200 - Bond for Deferment of Tax
  36. § 150-118.225 - Renumbered
  37. § 150-118.250 - Renumbered
  38. § 150-118.250(1) - Renumbered
  39. § 150-118.260 - Renumbered
  40. § 150-118.260(6) - Renumbered
  41. § 150-118.265 - Renumbered
  42. § 150-118.300 - Renumbered

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.