OAR 150-118-0160
Estate Tax Receipt
A receipt issued by the department as required by ORS 118.250 to an executor, trustee or other payor is not a final determination of the estate tax liability; the department may determine that an estate owes additional tax under ORS 118.010.
Amendment history
Renumbered from 150-118.250, 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