Oregon Statutes - Chapter 118 - Inheritance Tax - Section 118.220 - When tax accrues and is payable.

All taxes imposed by ORS 118.005 to 118.840 take effect at and accrue upon the death of the decedent, and are due and payable on the date the decedentís federal estate tax is due and payable, except as otherwise provided in ORS 118.005 to 118.840. [Amended by 1973 c.254 §1; 1975 c.762 §7; 1977 c.666 §13; 1997 c.99 §9]

Section:  Previous  118.155  118.160  118.170  118.171  118.180  118.190  118.210  118.220  118.225  118.230  118.240  118.250  118.260  118.270  118.280  Next

Last modified: August 7, 2008