Oregon Statutes 118.250 – To whom tax payable; issuing receipts
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(1) The taxes imposed by ORS § 118.005 to 118.540 are payable to the Department of Revenue.
Terms Used In Oregon Statutes 118.250
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Trustee: A person or institution holding and administering property in trust.
(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]