Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0090 - Due Dates and Extensions of Time to File

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An estate transfer tax 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. An estate transfer tax
			 return is due the day of the 12th calendar month after the decedent's death
			 numerically corresponding to the day of the calendar month on which death
			 occurred, except that, if the decedent dies on February 29 in a leap year, the
			 estate transfer tax return and tax payment must be made on or before February
			 28 of the next year.
(2) When the
			 due date falls on a Saturday, Sunday, or a legal holiday, the due date for
			 filing the estate transfer tax return is the next succeeding day that is not
			 Saturday, Sunday or a legal holiday. For this purpose, "legal holiday" means a
			 holiday recognized statewide in Oregon or a holiday recognized in the District
			 of Columbia.
(3) A request made to
			 the department for an extension of time to file an estate transfer tax return
			 must be made on a form prescribed by the department that applies to the year of
			 the decedent's death. However, an estate is not required to request an
			 extension of time to file an Oregon estate transfer tax return if the estate
			 received an extension of time to file a federal estate transfer tax return from
			 the IRS. In this situation, the estate is required to submit a copy of federal
			 form 4768 and federal estate tax return form 706 with the originally filed
			 Oregon estate transfer tax return. The length of an Oregon extension of time to
			 file based on an IRS extension is determined by adding the extension granted by
			 the IRS to the Oregon original return due date.
(a) If the estate's request for extension of
			 time to file an estate transfer tax return is filed on or before the original
			 due date of the estate transfer tax return, the department shall grant an
			 extension of time to file an estate transfer tax return. The extension of time
			 to file expires six months after the original due date of the estate transfer
			 tax return.
(b) If the estate files
			 a request for extension of time to file an estate transfer tax return after the
			 original due date of the estate transfer tax return, the department may grant
			 an extension of time to file only if the estate sets forth good and sufficient
			 cause for the estate's failure to request an extension of time to file on or
			 before the original due date of the estate transfer tax return. An extension of
			 time to file granted under this provision expires six months after the original
			 due date of the estate transfer tax return.
(c) The department may grant an additional
			 six-month extension of time to file if the executor of the estate responsible
			 for filing the estate transfer tax return is outside the United States when the
			 return is due. An additional six-month extension of time to file shall not be
			 approved unless an extension as described in subsection (a) or (b) of this
			 section has been granted. The petition requesting an additional six-month
			 extension of time to file must describe why it is impossible or impractical for
			 the executor to file an estate transfer tax return by the end of the first
			 extension period described in subsection (a) or (b) of this section. Any
			 additional extension of time to file granted under this subsection expires
			 twelve months after the original due date of the estate transfer tax
			 return.
(d) Subsections (a) through
			 (c) of this section do not apply to an extension of time to file that is
			 allowed by the department based on an IRS granted extension of time to file to
			 the estate transfer tax return.