Oregon Revised Statutes Chapter 118 § 118.250 — To
Oregon Revised Statutes Chapter 118 ·
Oregon Code § 118.250·Enacted ·Last updated March 01, 2026
Statute Text
To
whom tax payable; issuing receipts.
(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]
Plain English Explanation
This Oregon statute addresses To
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 118.250
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses To
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