OR SB1092 | 2023 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on June 25 2023 - 100% progression
Action: 2023-06-25 - In committee upon adjournment.
Text: Latest bill text (Introduced) [PDF]
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on June 25 2023 - 100% progression
Action: 2023-06-25 - In committee upon adjournment.
Text: Latest bill text (Introduced) [PDF]
Summary
Directs Department of Revenue to waive penalties and interest otherwise imposed on estates of decedents for delinquent or late tax filing or payment. 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.
Title
Relating to administration of estate tax; prescribing an effective date.
Sponsors
History
Date | Chamber | Action |
---|---|---|
2023-06-25 | Senate | In committee upon adjournment. |
2023-05-09 | Senate | Public Hearing held. |
2023-04-19 | Senate | Referred to Finance and Revenue. |
2023-04-17 | Senate | Introduction and first reading. Referred to President's desk. |