OAR 141-035-0060
Income and Inheritance Taxes

141–035–0005
Purpose 141–035–0011
Rights of Department of State Lands in Escheated Estates 141–035–0012
Authority of Department of State Lands in Administration of Estates 141–035–0013
Delivery of Information to Division 141–035–0016
Notice to Department of Decedent Who Died Without Known Heirs 141–035–0018
Taking Custody of Property 141–035–0020
Initial Proceedings 141–035–0025
Funeral Arrangements 141–035–0030
Assessment of Assets 141–035–0035
Inventory 141–035–0040
Administration of the Estate 141–035–0045
Search for Heirs 141–035–0047
When Heirs Are Discovered 141–035–0048
Disclaimer Of Interest In Estate 141–035–0050
Sale of Real Property and Personal Effects 141–035–0055
Accounting for Funds 141–035–0060
Income and Inheritance Taxes 141–035–0065
Closing the Estate and Escheat of Assets 141–035–0068
Computation of Department Expenses 141–035–0070
Appeal 141–035–0075
Requirements for Small Estate