{"data":{"id":"us-or/ors-118.171","jurisdiction":"us-or","citation":"ORS 118.171","heading":"Application of ORS chapter 305.","body":"The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of estate taxes under this chapter, except where the context requires otherwise.","path":["03 - Landlord-Tenant, Domestic Relations, Probate","12. Probate Law","Chapter 118 — Estate Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors118.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:11Z","sha256":"75d1ce2143aaae9b87731b991aa5f688368e49f5cc735bbf44e8e5faa2300391","source_id":"us-or","stale":false,"prev":"us-or/ors-118.170","next":"us-or/ors-118.180"},"notice":"GroundRules: Original legal text. Not legal advice."}