118.100 Time
for filing return and paying tax; refunds; interest; effects of change in
federal estate tax return or special valuation disqualification. (1) The tax provided for in ORS
118.010 shall take effect at and accrue upon the death of the decedent. A
return shall be filed and the tax shall be paid to the Department of Revenue no
later than 12 months following the date of death of the decedent. If the
department determines, pursuant to an amended return or refund claim, that the
amount of tax imposed by ORS 118.010 is less than the amount theretofore paid,
the excess tax shall be refunded by the department with interest at the rate
established by ORS 305.220 for a period beginning 45 days after the due date of
the return or on the date the amended return or refund claim is filed,
whichever is later, and ending at the time the refund is made.
(2) If the amount
of federal estate tax reported on a federal estate tax return is changed or
corrected by the Internal Revenue Service or other competent authority,
resulting in a change in the Oregon taxable estate, the executor shall report
the change or correction in federal estate tax to the department. If the
federal change or correction results in a reduction of the Oregon taxable
estate, the report of the change or correction shall be treated by the
department as a claim for refund pursuant to ORS 305.270 and, notwithstanding
the limitations of ORS 305.270, shall be deemed timely if filed with the
department within two years after the federal correction was made. If the
change or correction results in an increase in the Oregon taxable estate, the department
may issue a notice of deficiency within two years after the federal change or
correction was made or within two years after receiving a report of the federal
change or correction, whichever is the later. Any executor filing an amended
federal estate tax return shall also file an amended return with the department
within 90 days thereafter.
(3)(a) In the
case of an estate that contains property that is valued under section 2032A of
the Internal Revenue Code for federal estate tax purposes (relating to the
valuation of certain farm or other property) and that ceases to qualify for
valuation under section 2032A, an additional tax under ORS 118.005 to 118.540
shall be imposed in the amount attributable to the change in the value of the
estate resulting from the imposition of additional federal estate tax under
section 2032A.
(b) The
department shall be notified of the disqualification of the property from
valuation under section 2032A in the same time and manner as the federal
Internal Revenue Service is notified of the disqualification.
(c) The period
for assessment of the tax imposed under this subsection, including any penalty
or interest, shall be two years from the date on which the department receives
the notice described in paragraph (b) of this subsection.
(d) The other
provisions of ORS 118.005 to 118.540 and ORS chapter 305 shall apply to the
additional tax imposed under this subsection in the same manner in which those
provisions apply to the tax imposed under ORS 118.010.
(4) For purposes
of this section, a change or correction of a federal estate tax return is
deemed to be made on the date of the federal audit report.
(5) The executor
shall, upon request of the department, supply a copy of the federal estate tax
return which the executor has filed or may file with the federal government, or
a copy of any federal agent’s report upon any audit or adjustment of the
federal estate tax return.
(6) The executor
shall explain, on the return, how the reported values were determined and
attach copies of any appraisals. [Amended by 1959 c.418 §5; 1971 c.732 §1; 1973
c.703 §3; 1975 c.685 §6; 1977 c.666 §9; 1979 c.582 §1; 1987 c.646 §4; 1989
c.626 §1; 1997 c.99 §8; 2011 c.526 §6; 2017 c.278 §1; 2021 c.372 §1]
118.110 [Amended by 1953 c.704 §1; 1961
c.455 §4; 1973 c.268 §1; 1975 c.685 §5; 1977 c.666 §10; 1979 c.582 §2; repealed
by 1997 c.99 §24]
Notes of Decisions
Force v. Dep't of Revenue, 252 P.3d 306 (Or. 2011).
· cites it 16× “” Concerning the timing of payment, ORS 118.100(1) provided that state inheritance tax “shall be paid to the Department of Revenue on the date that the federal estate tax is payable,” which, under the law at the time, was generally nine months after the date of death.”
Tharalson v. State Dep't of Revenue, 573 P.2d 298 (Or. 1978).
· cites it 10× “The rate of the tax on an estate is determined by the amount of the estate subject to the tax, according to the following table set forth in ORS 118.100 (1): The rates of tax on all estates shall be as follows: On any amount But not Rate exceeding exceeding (in percent) $ 25,000…”
Dep't of Revenue v. Martin, 474 P.2d 355 (Or. Ct. App. 1970).
· cites it 6× “The Department of Revenue proposed to tax the devised inheritance at the rate applicable under ORS 118.100 (3), which is the rate for “other cases.”
Barnum v. Dep't of Revenue, 5 Or. Tax 508 (Or. T.C. 1974).
· cites it 10× “Plaintiff prays that, though she was adopted, she be determined to be a “child” within the purview of ORS 118.100 (1) and thus saved from the collateral inheritance tax imposed by ORS 118.”
Unander v. PASQUILL, 319 P.2d 579 (Or. 1957).
· cites it 5× “In addition thereto, these legacies were liable to such taxes chargeable against them under ORS 118.100 (2) and (3), hereinafter called the “collateral tax,” according to the status of the legatee’s relationship to the decedent.”
Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992).
“270(1) provides: “Except as provided in ORS 118.100, if the amount of the tax shown as due on a report or return originally filed with the department with respect to a tax imposed under ORS chapter 118,119, 308, 310, 314, 316, 317, 318 or 321, or collected pursuant to ORS 305.”
Atkins v. Dep't of Revenue, 894 P.2d 449 (Or. 1995).
“270 provides in part: “(1) Except as provided in ORS 118.100, if the amount of the tax shown as due on a report or return originally filed with the department with respect to a tax imposed under ORS chapter * * * 316 * * * or collected pursuant to ORS 305.”
Est. of Terney v. Belton, 396 P.2d 557 (Or. 1964).
“ORS 118.100 (1) sets forth graduated rates of tax on all estates and provides that the tax on the estate “shall be in full for all inheritance tax on any devise, bequest, legacy, gift or beneficial interest to any property or income therefrom which shall pass to or for the use…”
Unander v. Murphy, 299 P.2d 813 (Or. 1956).
· cites it 2× “We conclude, therefore, that the state tax is to be computed under all three paragraphs of § 20-105 [ORS 118.100] as though there were no law providing for a federal estate tax.”
Boquist v. Dept. of Rev., 23 Or. Tax 263 (Or. T.C. 2019).
“the court established a two-part framework to determine whether a bill is “for raising revenue”: “[The first question] is whether the bill collects or brings money into the treasury. If it does not, that is the end of the inquiry.”
Est. of Sleeter v. Dep't of Revenue, 5 Or. Tax 600 (Or. T.C. 1974).
“f inheritance * * * or by deed, grant, bargain, sale or gift, * # * or intended to take effect in possession or enjoyment after the death of grantor, bargainor or donor * # * or by reason whereof any person or body politic or corporate shall become beneficially entitled, in…”
Dep't of Revenue v. Schilling, 478 P.2d 428 (Or. Ct. App. 1970).
· cites it 8× “In computing that tax, the first $15,000 of the estate had not been subjected to taxation, in accordance with ORS 118.100. Appellant contends that the proportionate share of the first $15,000 which passed to the decedent from his mother’s estate should be included in his gross…”
— Or. Rev. Stat. § 118.100(1) — 5 cases
Force v. Dep't of Revenue, 252 P.3d 306 (Or. 2011).
“” Concerning the timing of payment, ORS 118.100(1) provided that state inheritance tax “shall be paid to the Department of Revenue on the date that the federal estate tax is payable,” which, under the law at the time, was generally nine months after the date of death.”
Unander v. PASQUILL, 319 P.2d 579 (Or. 1957).
“In addition thereto, these legacies were liable to such taxes chargeable against them under ORS 118.100 (2) and (3), hereinafter called the “collateral tax,” according to the status of the legatee’s relationship to the decedent.”
Dep't of Revenue v. Schilling, 478 P.2d 428 (Or. Ct. App. 1970).
“In computing that tax, the first $15,000 of the estate had not been subjected to taxation, in accordance with ORS 118.100. Appellant contends that the proportionate share of the first $15,000 which passed to the decedent from his mother’s estate should be included in his gross…”
— Or. Rev. Stat. § 118.100(2) — 5 cases
Tharalson v. State Dep't of Revenue, 573 P.2d 298 (Or. 1978).
“The rate of the tax on an estate is determined by the amount of the estate subject to the tax, according to the following table set forth in ORS 118.100 (1): The rates of tax on all estates shall be as follows: On any amount But not Rate exceeding exceeding (in percent) $ 25,000…”
Unander v. Murphy, 299 P.2d 813 (Or. 1956).
“We conclude, therefore, that the state tax is to be computed under all three paragraphs of § 20-105 [ORS 118.100] as though there were no law providing for a federal estate tax.”
— Or. Rev. Stat. § 118.100(3) — 1 case
— Or. Rev. Stat. § 118.100(4) — 1 case
— Or. Rev. Stat. § 118.100(5) — 1 case
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