2017 Regular Session
|At the request of:||(at the request of Governor Kate Brown for Department of Revenue)|
|Regular Sponsors:||(Presession Filed)|
|Bill Title:||Relating to estate tax delinquency penalties; and prescribing an effective date.|
Provides for imposition of either penalty for failure to pay estate tax when due or penalty for initial failure to file estate tax return when due.
Applies to estate tax returns due on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
|Chapter Number:||Chapter 182|
|Fiscal Impact:||No Fiscal Impact|
|Revenue Impact:||Has Minimal Revenue Impact|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||Chapter Number Assigned|