Oregon Revised Statutes

Or. Rev. Stat. § 118.171 (2026)

Application of ORS chapter 305

✓ current as of May 2026

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118.171 Application of ORS chapter 305. 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]

118.180 [Formerly 118.700; 1971 c.567 §7; 1973 c.100 §1; 1975 c.762 §6; repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.180)]

118.190 [1973 c.100 §2; repealed by 1977 c.870 §59]

LIEN; PAYMENT;

COMPROMISE OF TAX

Notes of Decisions

Cited in 3 cases, 1979–2010 · leading case: Tollefson v. Dep't of Revenue, 8 Or. Tax 1 (Or. T.C. 1979).

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Tollefson v. Dep't of Revenue, 8 Or. Tax 1 (Or. T.C. 1979). “If any tax in excess of the amount found necessary by this decision has been paid, it shall be refunded pursuant to ORS 118.171 (1977 Replacement Part). Plaintiff is entitled to his statutory costs and disbursements.”

United States Nat'l Bank v. Dep't of Revenue, 8 Or. Tax 256 (Or. T.C. 1980). “If any tax in excess of the amount found necessary by this decision has been paid, it shall be refunded pursuant to ORS 118.171 (1977 Replacement Part). Plaintiff is entitled to its statutory costs and disbursements.”

Est. of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010) (Or. T.C. 2010). “" ORS 118.171. ORS 305.265(12) states in applicable part, " If a return is filed with the department accompanied by payment of less than the amount of tax shown on or from the information on the return as due, the difference between the tax and the amount submitted is considered…”

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