Chapter 118 — Chapter 118

ORS 118.330 [Amended by 1969 c.178 §2; repealed by 1975 c.762 §19]

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ORS 118.340 [Amended by 1973 c.254 §5; repealed by 1975 c.762 §19]

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ORS 118.350 Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property. (1) Whenever an estate, devise, legacy or beneficial interest therein, charged or sought to be charged with the estate tax is of such nature or is so disposed that the liability of the same is doubtful, or the value thereof cannot with reasonable certainty be ascertained under the provisions of law, the Department of Revenue may compromise with the beneficiaries or representatives of such estate, and determine the tax. The payment of the amount of the taxes so agreed upon shall discharge the lien against the property of the estate

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ORS 118.360 [Amended by 1959 c.273 §2; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.360)]

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ORS 118.370 [Amended by 1955 c.727 §5; 1959 c.273 §3; 1971 c.567 §9; repealed by 1985 c.85 §13]

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ORS 118.380 [Amended by 1959 c.273 §4; 1967 c.162 §1; repealed by 1971 c.652 §4]

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ORS 118.390 [Amended by 1971 c.296 §1; 1971 c.621 §24; repealed by 1973 c.254 §6]

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ORS 118.410 Jurisdiction of tax cases. The Oregon Tax Court has sole jurisdiction to hear and determine all questions arising under the provisions of ORS 118.005 to 118.540, and to any act in relation thereto authorized by law to be done by such court in other matters or proceedings coming within its jurisdiction. [Amended by 1971 c.567 §10]

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ORS 118.420 [Amended by 1963 c.68 §2; 1967 c.132 §1; repealed by 1969 c.591 §305]

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ORS 118.440 [Amended by 1961 c.455 §6; 1973 c.338 §1; 1979 c.516 §1; repealed by 1985 c.565 §10c]

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ORS 118.450 [1967 c.161 §1; 1973 c.254 §7; 1975 c.593 §3; repealed by 1997 c.99 §24]

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ORS 118.460 [Amended by 1975 c.762 §12; repealed by 1979 c.516 §6]

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ORS 118.470 [Amended by 1955 c.727 §6; 1973 c.254 §8; repealed by 2011 c.526 §29]

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ORS 118.480 [Repealed by 1975 c.762 §19]

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ORS 118.490 [Repealed by 1981 c.705 §8]

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ORS 118.500 [Repealed by 1969 c.591 §305]

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ORS 118.510 Disposition of revenues. The net revenue from the taxes imposed by ORS 118.005 to 118.540 (including temporary payments under ORS 118.260 and fees, taxes, interest and penalties), after deduction of refunds, shall be credited to the General Fund to be available to meet any expense or obligation of this state lawfully incurred. [Amended by 1959 c.273 §1; 1969 c.479 §4; 1997 c.99 §15]

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ORS 118.520 [Repealed by 1959 c.273 §8]

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ORS 118.525 Disclosure of return information. (1) It shall be unlawful for the Department of Revenue or any of its officers or employees to divulge or make known in any manner any particulars disclosed in any return or supporting data required under this chapter. Except for executors or beneficiaries and their authorized representatives, it shall be unlawful for any person or entity who has acquired information pursuant to subsections (3) and (4) of this section to divulge or make known such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department, or its officers or employees, or persons described in subsections (3) and (4) of this section, to divulge or make known any particulars disclosed in any such return or supporting data except where the liability for estate taxes is to be adjudicated by the Oregon Tax Court. Nothing in this section shall prohibit the publication of statistics so classified as to prevent the identification of particulars in any return or supporting data covered by this section

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ORS 118.535 Appraisal by department; costs. (1) If the Department of Revenue determines that the executor has not made an appraisal that is needed in order to comply with the provisions of ORS 118.005 to 118.540, the department may cause an appraisal to be made by a fee appraiser to so ensure compliance

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ORS 118.540 Department agreements with taxing officials of other states. When the Department of Revenue and the taxing official of one or more other states each claims that the state of that official respectively was the domicile of the decedent for the purpose of estate taxes or claims taxing authority over the same property in an estate, the department may negotiate, and enter into an agreement, with the taxing official of the other state and with the executor to accept payment of estate tax, together with any interest and penalties. The department may enter into binding arbitration or into a compromise agreement with respect to disputed liability for estate taxes with each taxing official and with the executor. [2011 c.526 §27]

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ORS 118.610 [Amended by 1967 c.131 §1; repealed by 1969 c.591 §305]

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ORS 118.620 [Repealed by 1969 c.591 §305]

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ORS 118.630 [Amended by 1963 c.68 §3; repealed by 1969 c.591 §305]

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ORS 118.640 [Amended by 1961 c.455 §7; 1969 c.591 §218; renumbered 118.150]

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ORS 118.650 [Amended by 1959 c.273 §5; 1963 c.68 §4; 1967 c.133 §1; repealed by 1969 c.591 §305]

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ORS 118.660 [Amended by 1955 c.727 §7; 1963 c.68 §5; 1969 c.111 §1; 1969 c.591 §219; renumbered 118.160]

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ORS 118.670 [Repealed by 1969 c.591 §305]

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ORS 118.680 [Amended by 1963 c.68 §6; repealed by 1969 c.591 §305]

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ORS 118.690 [Repealed by 1969 c.591 §305]

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ORS 118.700 [Amended by 1963 c.68 §7; 1969 c.198 §58; 1969 c.591 §222; renumbered 118.180]

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ORS 118.810 [Repealed by 2011 c.526 §29]

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ORS 118.820 [Repealed by 2011 c.526 §29]

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ORS 118.830 [Amended by 2003 c.576 §382; 2009 c.33 §3; repealed by 2011 c.526 §29]

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ORS 118.840 [Repealed by 2011 c.526 §29]

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ORS 118.855 [1959 c.573 §1; repealed by 2011 c.526 §29]

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ORS 118.860 [1959 c.573 §2; 1991 c.249 §16; repealed by 2011 c.526 §29]

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ORS 118.865 [1959 c.573 §§3,5; 1987 c.758 §9; repealed by 2011 c.526 §29]

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ORS 118.870 [1959 c.573 §4; 2009 c.33 §4; repealed by 2011 c.526 §29]

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ORS 118.875 [1959 c.573 §6; 1975 c.593 §4; repealed by 2011 c.526 §29]

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ORS 118.880 [1959 c.573 §7; repealed by 2011 c.526 §29]

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ORS 118.990 Penalties. (1) Failure, neglect or refusal by any person in possession or control of any record, file or paper containing information relating to the estate of a deceased person or any interest therein to exhibit the same upon the written request of the department specifying and describing such instrument is a misdemeanor

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