Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 118 - INHERITANCE TAX
Section 150-118-0010 - Definitions
Universal Citation: OR Admin Rules 150-118-0010
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth: ORS 305.100
Stats. Implemented: ORS 118.010-118.300 & 314.364
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