The provisions of ORS Chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of estate taxes under this chapter, except where the context requires otherwise. [1977 c.870 § 17 (enacted in lieu of 118.170, 118.180 and 118.360); 1995 c.650 § 50; 2011 c.526 § 9]

Ask a will, trust or estate question, get an answer ASAP!
Thousands of highly rated, verified estate & trust lawyers.
Click here to chat with a lawyer about your rights.

[Formerly 118.700; 1971 c.567 § 7; 1973 c.100 § 1; 1975 c.762 § 6; repealed by 1977 c.870 § 16 (118.171 enacted in lieu of 118.180)]

[1973 c.100 § 2; repealed by 1977 c.870 § 59]

LIEN; PAYMENT;

COMPROMISE OF TAX