Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 118 - INHERITANCE TAX
Section 150-118-0140 - Procedure for Determination
Universal Citation: OR Admin Rules 150-118-0140
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The following sections of ORS Chapter 305 relate to determination of taxes and appeals under Chapter 118, except where the context requires otherwise.
(a) Penalty
and interest waivers, 305.145
(b)
Audit of returns, 305.265;
(c)
Determination of deficiencies, 305.265;
(d) Assessments, 305.265;
(e) Claims for refund, 305.270;
(f) Conferences, 305.265 and 305.270;
(g) Appeals to Director, 305.275
and 305.280;
(h) Appeals to Tax
Court, 305.515 and 305.560.
(2) A claim for refund shall be by letter or an amended return; however, the department may require an amended return. A tax paid before the due date is considered as having been paid on the due date for purposes of determining whether the claim for refund was filed within three years from the payment of the tax.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 118.171
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
