(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]
Structure 2021 Oregon Revised Statutes
Volume : 03 - Landlord-Tenant, Domestic Relations, Probate
Section 118.005 - Definitions for ORS 118.005 to 118.540.
Section 118.013 - Taxable estate adjustment for Oregon special marital property; rules.
Section 118.016 - Oregon special marital property election; rules; form.
Section 118.120 - Qualified family-owned business interests; additional tax.
Section 118.140 - Credit based upon value of natural resource property; rules.
Section 118.160 - When tax return is required; lists of property transfers and other data.
Section 118.165 - Notice of deficiency.
Section 118.225 - Extension of time for payment.
Section 118.227 - Time period for refund.
Section 118.230 - Lien of tax; liability for payment; assessment and collection of taxes.
Section 118.250 - To whom tax payable; issuing receipts.
Section 118.290 - Duty of recipient when legacy payable out of property; legacy for limited period.
Section 118.525 - Disclosure of return information.