Section 118.265 - Application for determination of tax due; discharge from personal liability; rules(1) If the executor or trustee of an estate makes a written application to the Department of Revenue for a determination of the tax due under this chapter and discharge from personal liability therefor, the department shall notify the executor or trustee of the amount of tax due under this chapter. The department shall give this notice:(a) As soon as possible, and in any event within 18 months of the application; or(b) If the application is made before the return is filed, by the earliest of the following: (A) Eighteen months after the return is filed.(B) The expiration of the period prescribed for the assessment of the tax under ORS 305.265.(C) The expiration of the period prescribed for the issuance of a notice of deficiency under ORS 314.410.(2) After payment of the amount in the notice, other than any amount for which the time for payment is extended by the department, the executor or trustee shall be discharged from personal liability for any deficiency in tax. The department shall furnish to the executor or trustee a receipt or writing showing the discharge.(3) The department shall adopt by rule policies and procedures for administration of applications under this section.(4) The expiration of the period prescribed for the issuance of a notice of deficiency concerning any tax due under this chapter shall be as provided under ORS 314.410.118.265 was added to and made a part of ORS chapter 118 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.