Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 118 - INHERITANCE TAX
Section 150-118-0160 - Estate Tax Receipt
Universal Citation: OR Admin Rules 150-118-0160
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 118.250
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