Oregon Revised Statutes

Or. Rev. Stat. § 118.410 (2026)

Jurisdiction of tax cases

✓ current as of May 2026

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118.410 Jurisdiction of tax cases. The Oregon Tax Court has sole jurisdiction to hear and determine all questions arising under the provisions of ORS 118.005 to 118.540, and to any act in relation thereto authorized by law to be done by such court in other matters or proceedings coming within its jurisdiction. [Amended by 1971 c.567 §10]

118.420 [Amended by 1963 c.68 §2; 1967 c.132 §1; repealed by 1969 c.591 §305]

118.440 [Amended by 1961 c.455 §6; 1973 c.338 §1; 1979 c.516 §1; repealed by 1985 c.565 §10c]

118.450 [1967 c.161 §1; 1973 c.254 §7; 1975 c.593 §3; repealed by 1997 c.99 §24]

118.460 [Amended by 1975 c.762 §12; repealed by 1979 c.516 §6]

118.470 [Amended by 1955 c.727 §6; 1973 c.254 §8; repealed by 2011 c.526 §29]

118.480 [Repealed by 1975 c.762 §19]

118.490 [Repealed by 1981 c.705 §8]

118.500 [Repealed by 1969 c.591 §305]

Notes of Decisions

Cited in 4 cases, 1980–2019 · leading case: Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980).

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Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980). · cites it 2× “410 and to the jurisdiction of the tax court support our conclusion. In 1971 the legislature removed gift and inheritance taxes from the list of taxes that "are not tax laws of this state" in ORS 305.”

Sanok v. Grimes, 662 P.2d 693 (Or. 1983). “ORS 118.410 (inheritance tax); ORS 294.485, 294.”

Plue v. Hill, 666 P.2d 835 (Or. Ct. App. 1983). “Although the Tax Court has exclusive jurisdiction to determine the amount of inheritance tax, ORS 118.410, and that determination involves the “apportionment” of the tax according to the size of the distributive shares, the probate court has jurisdiction to decide whether the…”

Bay Area Hosp. v. Oregon Health Auth., 23 Or. Tax 368 (Or. T.C. 2019). “, ORS 118.410 (juris- diction—estate tax); ORS 285C.”

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