Or. Admin. Code § 150-118-0160

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-118-0160 - Estate Tax Receipt

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.

Or. Admin. Code § 150-118-0160

9-74; 12-31-77; RD 15-1987, f. 12-10-87, cert. ef. 12-31-87; RD 4-1997, f. 9-12-97, cert. ef. 12-31-97; Renumbered from 150-118.250(1) by REV 6-2012, f. 7-20-12, cert. ef. 8-1-12; Renumbered from 150-118.250(1), REV 8-2013, f. & cert. ef. 12-26-13; Renumbered from 150-118.250, REV 9-2016, f. 8-10-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 118.250