Oregon Statutes
§ 118.171 — Application of ORS chapter 305
Oregon § 118.171
This text of Oregon § 118.171 (Application of ORS chapter 305) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 118.171 (2026).
Text
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.
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Related
Estate of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010)
(Oregon Tax Court, 2010)
Legislative History
1977 c.870 §17 (enacted in lieu of 118.170, 118.180 and 118.360); 1995 c.650 §50; 2011 c.526 §9
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 118.171, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/118.171.