Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 118 - INHERITANCE TAX
Section 150-118-0190 - Application for Determination of Estate Tax and Discharge from Personal Liability
Universal Citation: OR Admin Rules 150-118-0190
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The executor may apply to the department for a determination of tax due and discharge from personal liability of estate tax.
(2) The written application must include the following information:
(a) The name and date
of death of the decedent;
(b) The
decedent's Social Security Number;
(c) If the executor applies before filing the
estate tax return, a copy of the decedent's will, the decedent's trust, or
other document indicating the person is authorized to act on behalf of the
estate.
(3) The discharge does not apply to tax liability resulting from assets of the decedent's estate that are still in the possession or control of the executor.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 118.260(6)
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