Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 118 - INHERITANCE TAX
Section 150-118-0120 - Filing Requirements for Estate Tax Returns
Universal Citation: OR Admin Rules 150-118-0120
Current through Register Vol. 63, No. 9, September 1, 2024
(1) If the estate is required to file a federal estate tax return, the executor must include a complete copy of the federal return, schedules, and supporting documents with the Oregon estate tax return.
(2) If the estate is not required to file a federal estate tax return, the executor must prepare and include with the Oregon estate tax return the federal schedules and supporting documents that would have been required to be filed if the estate had been required to file a federal estate tax return.
Stat. Auth.: ORS 305.100 & 118.140
Stats. Implemented: ORS 118.140
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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