OAR 150-118-0010
Definitions
The term "intangible personal property" includes but is not limited to stocks, bonds, notes, currency, bank deposits, accounts receivable, patents, trademarks, copyrights, royalties, goodwill, partnership interests, limited liability interests, life insurance policies, annuity contracts, brokerage accounts, and other choices in action.
Amendment history
Renumbered from 150-118.005, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (21 sections)
- 150-118-0010 · Definitions
- 150-118-0020 · Deductions Allowed in Determining Estate Tax or…
- 150-118-0030 · Imposition of Tax
- 150-118-0040 · Deductions Allowed on Either the Inheritance Tax Return…
- 150-118-0050 · Apportionment of Tax
- 150-118-0060 · Reciprocal Exemption of Intangible Personal Property of…
- 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
- 150-118-0115 · Natural Resource Property Exemption
- 150-118-0120 · Filing Requirements for Estate Tax Returns
- 150-118-0130 · Inheritance Tax Return; Extension of Time to File
- 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…
- 150-118-0200 · Bond for Deferment of Tax