OAR 150-118-0120
Filing Requirements for Estate Tax Returns

150–118–0010
Definitions 150–118–0020
Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax 150–118–0030
Imposition of Tax 150–118–0040
Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return 150–118–0050
Apportionment of Tax 150–118–0060
Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent 150–118–0070
Separate Oregon Elections 150–118–0080
Elections 150–118–0090
Due Dates and Extensions of Time to File 150–118–0100
Property Values and Appraisals 150–118–0110
Estate Tax Credit for Natural Resource Property 150–118–0120
Filing Requirements for Estate Tax Returns 150–118–0130
Inheritance Tax Return 150–118–0140
Procedure for Determination 150–118–0150
Extension of Time to Pay Tax 150–118–0160
Estate Tax Receipt 150–118–0170
Penalties and Interest 150–118–0180
Refund of Excess Payment 150–118–0190
Application for Determination of Estate Tax and Discharge from Personal Liability 150–118–0200
Bond for Deferment of Tax