(1) The taxes imposed by ORS 118.005 to 118.540 are payable to the Department of Revenue.\n(2) The department shall give the personal representative, trustee or other person paying such tax, a receipt.\n(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]
Oregon Legal Code