An estate that has property that continues to earn income or incur expenses after the decedent’s death may be required to file an estate income return. The estate tax laws may be found in Chapter 316 of the Oregon Revised Statutes, from 316.267 to 316.317.
A trust is an arrangement by which trustees take title to property for the purpose of protecting it for the beneficiaries. If this property earns income, a trust return may be required. The trust tax laws may be found in Chapter 316 of the Oregon Revised Statutes, from 316.267 to 316.317.
Oregon inheritance tax is a transfer tax and is imposed on the assets in the estate of a deceased person. The Oregon inheritance tax law is connected to the federal estate tax law as it existed on December 31, 2000. This tax is not a tax imposed on you as the recipient of an inheritance.
