GroundRules
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- ORS 117.160 · [Repealed by 1969 c.591 §305]
- ORS 117.170 · [Repealed by 1969 c.591 §305]
- ORS 117.180 · [Repealed by 1969 c.591 §305]
- ORS 117.310 · [Repealed by 1969 c.591 §305]
- ORS 117.315 · [1955 c.183 §2; 1957 c.662 §1; repealed by 1969 c.591 §305]
- ORS 117.320 · [Repealed by 1969 c.591 §305]
- ORS 117.330 · [Repealed by 1969 c.591 §305]
- ORS 117.340 · [Repealed by 1969 c.591 §305]
- ORS 117.350 · [Amended by 1957 c.363 §1; repealed by 1969 c.591 §305]
- ORS 117.360 · [Repealed by 1957 c.363 §2 (117.361 enacted in lieu of 117.360)]
- ORS 117.361 · [1957 c.363 §3 (enacted in lieu of 117.360); repealed by 1969 c.591 §305]
- ORS 117.370 · [Repealed by 1969 c.591 §305]
- ORS 117.380 · [Amended by 1959 c.638 §12; repealed by 1969 c.591 §305]
- ORS 117.390 · [Repealed by 1969 c.591 §305]
- ORS 117.510 · [Repealed by 1969 c.591 §305]
- ORS 117.520 · [Repealed by 1969 c.591 §305]
- ORS 117.530 · [Repealed by 1969 c.591 §305]
- ORS 117.540 · [Repealed by 1969 c.591 §305]
- ORS 117.550 · [Repealed by 1969 c.591 §305]
- ORS 117.560 · [Repealed by 1969 c.591 §305]
- ORS 117.610 · [Repealed by 1969 c.591 §305]
- ORS 117.612 · [1961 c.515 §1; 1965 c.514 §2; repealed by 1969 c.591 §305]
- ORS 117.615 · [1959 c.62 §1; repealed by 1969 c.591 §305]
- ORS 117.620 · [Repealed by 1969 c.591 §305]
- ORS 117.630 · [Repealed by 1969 c.591 §305]
- ORS 117.640 · [Repealed by 1969 c.591 §305]
- ORS 117.650 · [Repealed by 1969 c.591 §305]
- ORS 117.660 · [Repealed by 1969 c.591 §305]
- ORS 117.670 · [Repealed by 1969 c.591 §305]
- ORS 117.680 · [Amended by 1969 c.591 §184; renumbered 116.173]
- ORS 117.690 · [Repealed by 1969 c.591 §305]
- ORS 117.710 · [1965 c.345 §1; repealed by 1969 c.591 §305]
- ORS 118.005 · Definitions for ORS 118.005 to 118.540.
- ORS 118.007 · Connection to federal law; meaning of terms.
- ORS 118.009 · [2003 c.806 §1a; repealed by 2011 c.526 §29]
- ORS 118.010 · Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules.
- ORS 118.013 · Taxable estate adjustment for Oregon special marital property; rules.
- ORS 118.016 · Oregon special marital property election; rules; form.
- ORS 118.019 · [2005 c.124 §4; repealed by 2011 c.526 §29]
- ORS 118.020 · [Amended by 1961 c.455 §1; 1963 c.135 §1; 1971 c.652 §1; 1973 c.793 §1; 1977 c.666 §3; 1987 c.293 §67; repealed by 1997 c.99 §24]
- ORS 118.025 · [1987 c.646 §12; 1989 c.625 §80; repealed by 1997 c.99 §24]
- ORS 118.030 · [Repealed by 1997 c.99 §24]
- ORS 118.035 · [1973 c.759 §2; 1975 c.685 §4; 1977 c.666 §4; 1989 c.224 §8; repealed by 1997 c.99 §24]
- ORS 118.037 · [1975 c.685 §2; repealed by 1977 c.666 §36]
- ORS 118.040 · [Amended by 1959 c.418 §2; 1977 c.666 §5; repealed by 1997 c.99 §24]
- ORS 118.050 · [Amended by 1955 c.727 §2; 1963 c.392 §1; 1967 c.485 §1; 1975 c.687 §1; 1977 c.666 §6; repealed by 1997 c.99 §24]
- ORS 118.060 · [Repealed by 1997 c.99 §24]
- ORS 118.070 · [Amended by 1955 c.727 §3; 1959 c.418 §3; 1961 c.455 §2; 1963 c.283 §1; 1965 c.470 §2; 1969 c.493 §74; 1973 c.132 §1; 1973 c.299 §1; 1973 c.703 §1; 1975 c.762 §2; 1977 c.666 §7; 1983 c.632 §1; repealed by 1997 c.99 §24]
- ORS 118.075 · [1963 c.435 §6; 1969 c.493 §75; repealed by 1977 c.666 §36]
- ORS 118.080 · [Amended by 1959 c.418 §4; 1961 c.455 §3; 1973 c.703 §2; 1975 c.762 §3; 1977 c.666 §8; repealed by 1997 c.99 §24]
- ORS 118.085 · [1971 c.593 §2; repealed by 1997 c.99 §24]
- ORS 118.090 · [Amended by 1963 c.68 §1; 1977 c.666 §16; repealed by 1997 c.99 §24]
- ORS 118.095 · [1969 c.112 §1; repealed by 1977 c.666 §36]
- ORS 118.100 · Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation disqualification.
- ORS 118.110 · [Amended by 1953 c.704 §1; 1961 c.455 §4; 1973 c.268 §1; 1975 c.685 §5; 1977 c.666 §10; 1979 c.582 §2; repealed by 1997 c.99 §24]
- ORS 118.120 · Qualified family-owned business interests; additional tax.
- ORS 118.140 · Credit based upon value of natural resource property; rules.
- ORS 118.145 · Natural resource property exempted.
- ORS 118.150 · [Formerly 118.640; 1971 c.652 §2; 1973 c.498 §1; 1975 c.762 §4; 1977 c.666 §11; 1985 c.761 §1; repealed by 1997 c.99 §24]
- ORS 118.152 · Credit allowed for use of small forest owner minimum option.
- ORS 118.155 · [1973 c.503 §13; 1975 c.762 §5; 1977 c.666 §11a; 1979 c.553 §12; 1981 c.804 §70; 1991 c.459 §341; repealed by 1997 c.99 §24]
- ORS 118.160 · When tax return is required; lists of property transfers and other data.
- ORS 118.165 · Notice of deficiency.
- ORS 118.170 · [1969 c.591 §221; 1971 c.567 §6; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.170)]
- ORS 118.171 · Application of ORS chapter 305.
- ORS 118.180 · [Formerly 118.700; 1971 c.567 §7; 1973 c.100 §1; 1975 c.762 §6; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.180)]
- ORS 118.190 · [1973 c.100 §2; repealed by 1977 c.870 §59]
- ORS 118.210 · Liability for tax.
- ORS 118.220 · [Amended by 1973 c.254 §1; 1975 c.762 §7; 1977 c.666 §13; 1997 c.99 §9; repealed by 2011 c.526 §29]
- ORS 118.225 · Extension of time for payment.
- ORS 118.227 · Time period for refund.
- ORS 118.230 · Lien of tax; liability for payment; assessment and collection of taxes.
- ORS 118.240 · [Amended by 1973 c.254 §2; 1997 c.99 §11; repealed by 2011 c.526 §29]
- ORS 118.250 · To whom tax payable; issuing receipts.
- ORS 118.260 · Penalties for delinquency, failure to file and fraud; interest; deposit where tax not determined.
- ORS 118.265 · Application for determination of tax due; discharge from personal liability; rules.
- ORS 118.270 · Property from which tax is collectible.
- ORS 118.280 · Power to sell for payment of tax; tax lien transferred to proceeds when property of estate sold or mortgaged.
- ORS 118.290 · Duty of recipient when legacy payable out of property; legacy for limited period.
- ORS 118.300 · Deferred payment election; bond or letter of credit.
- ORS 118.310 · Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer.
- ORS 118.320 · [Amended by 1969 c.178 §1; 1973 c.254 §4; 1975 c.762 §11; 1985 c.85 §6; repealed by 1987 c.646 §9]
- ORS 118.330 · [Amended by 1969 c.178 §2; repealed by 1975 c.762 §19]
- ORS 118.340 · [Amended by 1973 c.254 §5; repealed by 1975 c.762 §19]
- ORS 118.350 · Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property.
- ORS 118.360 · [Amended by 1959 c.273 §2; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.360)]
- ORS 118.370 · [Amended by 1955 c.727 §5; 1959 c.273 §3; 1971 c.567 §9; repealed by 1985 c.85 §13]
- ORS 118.380 · [Amended by 1959 c.273 §4; 1967 c.162 §1; repealed by 1971 c.652 §4]
- ORS 118.390 · [Amended by 1971 c.296 §1; 1971 c.621 §24; repealed by 1973 c.254 §6]
- ORS 118.410 · Jurisdiction of tax cases.
- ORS 118.420 · [Amended by 1963 c.68 §2; 1967 c.132 §1; repealed by 1969 c.591 §305]
- ORS 118.440 · [Amended by 1961 c.455 §6; 1973 c.338 §1; 1979 c.516 §1; repealed by 1985 c.565 §10c]
- ORS 118.450 · [1967 c.161 §1; 1973 c.254 §7; 1975 c.593 §3; repealed by 1997 c.99 §24]
- ORS 118.460 · [Amended by 1975 c.762 §12; repealed by 1979 c.516 §6]
- ORS 118.470 · [Amended by 1955 c.727 §6; 1973 c.254 §8; repealed by 2011 c.526 §29]
- ORS 118.480 · [Repealed by 1975 c.762 §19]
- ORS 118.490 · [Repealed by 1981 c.705 §8]
- ORS 118.500 · [Repealed by 1969 c.591 §305]
- ORS 118.510 · Disposition of revenues.
- ORS 118.520 · [Repealed by 1959 c.273 §8]