Oregon — State Statute

Oregon Revised Statutes Chapter 118 § 118.310 — Transfer of stock or obligations by foreign representative or trustee; payment

Oregon Revised Statutes Chapter 118 ·
Oregon Code § 118.310 · Enacted · Last updated March 01, 2026
Statute Text
Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer. If a foreign executor, administrator or trustee assigns or transfers any stock or obligations in this state standing in the name of the decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the Department of Revenue on or before the transfer thereof, and no such assignment or transfer is valid unless such tax is paid.
Plain English Explanation
This Oregon statute addresses Transfer of stock or obligations by foreign representative or trustee; payment . AI-powered analysis coming soon.
Key Points
Frequently Asked Questions
This section of Oregon law addresses Transfer of stock or obligations by foreign representative or trustee; payment . Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 118.310. Use this format in legal documents and court filings.
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