ORS 118.250: To whom tax payable; issuing receipts.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

(1) The taxes imposed by ORS 118.005 to 118.540 are payable to the Department of Revenue. (2) The department shall give the personal representative, trustee or other person paying such tax, a receipt. (3) The department shall issue to any interested person demanding the same a copy of a receipt that may have been given by such department for the payment of tax under ORS 118.005 to 118.540. [Amended by 1965 c.727 §4; 1971 c.652 §3; 1973 c.254 §3; 1975 c.593 §1; 1975 c.762 §9; 1977 c.666 §13a; 1985 c.565 §10b; 1987 c.646 §6]

Administrative rules citing this section

OAR 150-118-0010: Definitions — implements
OAR 150-118-0020: Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax — implements
OAR 150-118-0080: Elections — implements
OAR 150-118-0160: Estate Tax Receipt — implements

This rule cites

ORS 118.005 — resolved
118.540 — resolved

Cited by

OAR 150-118-0160: Estate Tax Receipt

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors118.html