ORS 118.990
Penalties

118.005
Definitions for ORS 118.005 to 118.540 118.007
Connection to federal law 118.010
Imposition and amount of tax in general 118.013
Taxable estate adjustment for Oregon special marital property 118.016
Oregon special marital property election 118.100
Time for filing return and paying tax 118.120
Qualified family-owned business interests 118.140
Credit based upon value of natural resource property 118.160
When tax return is required 118.165
Notice of deficiency 118.171
Application of ORS chapter 305 118.210
Liability for tax 118.225
Extension of time for payment 118.227
Time period for refund 118.230
Lien of tax 118.250
To whom tax payable 118.260
Penalties for delinquency, failure to file and fraud 118.265
Application for determination of tax due 118.270
Property from which tax is collectible 118.280
Power to sell for payment of tax 118.290
Duty of recipient when legacy payable out of property 118.300
Deferred payment election 118.310
Transfer of stock or obligations by foreign representative or trustee 118.350
Compromise and compounding tax 118.410
Jurisdiction of tax cases 118.510
Disposition of revenues 118.525
Disclosure of return information 118.535
Appraisal by department 118.540
Department agreements with taxing officials of other states 118.990
Penalties