ORS 118.250: 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.