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 inheritance 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]
Section: Previous 118.110 118.120 118.140 118.150 118.155 118.160 118.170 118.171 118.180 118.190 118.210 118.220 118.225 118.230 118.240 NextLast modified: August 7, 2008