SB 1092

  • Oregon Senate Bill
  • 2023 Regular Session
  • Introduced in Senate Apr 17, 2023
  • Senate
  • House
  • Governor

Relating to administration of estate tax; prescribing an effective date.

Abstract

Directs Department of Revenue to waive penalties and interest otherwise imposed on estates of decedents for delinquent or late tax filing or payment. Requires refund of previously remitted penalties and interest. Applies to estates of decedents dying on or after January 1, 2018, and before January 1, 2024. Takes effect on 91st day following adjournment sine die.

Bill Sponsors (1)

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Actions


Jun 25, 2023

Senate

In committee upon adjournment.

May 09, 2023

Senate

Public Hearing held.

Apr 19, 2023

Senate

Referred to Finance and Revenue.

Apr 17, 2023

Senate

Introduction and first reading. Referred to President's desk.

Bill Text

Bill Text Versions Format
Introduced PDF

Related Documents

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Sources

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